The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

Modification of these Regulations: Crown Dependencies

4.—(1) Where goods that are subject to a preferential quota or an origin quota by virtue of these Regulations are subject to any such quota under equivalent customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey, these Regulations are modified as follows.

(2) References—

(a) in these Regulations, except as otherwise provided in regulations 3(5) and 4(8), to “a Customs declaration under section 3(1) of the Act (obligation to declare goods for a customs procedure on import) for a free circulation or authorised use procedure” are to read as including a reference to a declaration made to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey for an equivalent customs procedure under equivalent provisions of customs legislation that have effect in those territories; and

(b) to particular provisions of these Regulations are to be read as including a reference to any equivalent provision of customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(3) In regulation 1(3)—

(a) in sub-paragraph (a) the reference to “goods that are imported into the United Kingdom from any country or territory outside the United Kingdom” is to be read as including a reference to goods that are imported into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) in sub-paragraph (b), the reference to “a claim is made by the importer or the importer’s representative for a preferential rate of import duty” is to be read as including a reference to any such claim made to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories.

(4) In regulation 2—

(a) in paragraph (1), the definition of “preferential quota goods” is to be read as including goods subject to a preferential quota in any territory within the United Kingdom – Crown Dependencies Customs Union, and references elsewhere in the Regulations to “adjusted quota period”, “preferential duty rate”, “Preferential Quota Table”, “quota close date”, “quota duty rate”, “quota number”, “quota open date”, “quota period” and “quota volume” are to be construed accordingly;

(b) in paragraph (2), the reference to “other words and expressions have the meaning given in the Customs Tariff (Establishment) (EU Exit) Regulations 2020” is to be read as a reference to the meaning given to such words and expressions in equivalent customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(5) In regulation 3—

(a) in paragraph (1)—

(i) in sub-paragraph (a), the reference to “a Customs declaration under section 3(1) of the Act (obligation to declare goods for a customs procedure on import)” is to be read as including a reference to a declaration to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories

(ii) in sub-paragraph (b), the reference to “HMRC” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(iii) in the words after sub-paragraph (b), the reference to “the United Kingdom” is to be read as including a reference to the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) in paragraph (3)—

(i) in the words before sub-paragraph (a), the reference to “HMRC” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(ii) in sub-paragraph (a), the reference to “a valid proof of origin under regulation 14” is to be read as including a reference to any such proof of origin under equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(iii) in sub-paragraph (b), the reference to “HMRC” is to be read as including the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(c) in paragraph (4)—

(i) in sub-paragraph (a), the reference to “a Customs declaration made to HMRC under section 3(1) of the Act (obligation to declare goods for a customs procedure on import)” is to be read as including a declaration to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(ii) in sub-paragraph (b), the reference to “that declaration is accepted by HMRC under section 4(1) of the Act (when liability to import duty incurred)” is to be read as including a reference to the acceptance of any such declaration by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(iii) the references to “goods that are imported into the United Kingdom by their entry into Northern Ireland” are to be read as including references to goods imported into the customs territory of the United Kingdom – Crown Dependencies Customs Union by their entry into Northern Ireland.

(6) In regulation 4—

(a) in paragraph (1)—

(i) in the words before sub-paragraph (a), the reference to “quota goods for which no import licence is required” is to be read as including a reference any such goods for which no import licence is required under the licensing system which applies under Part 3 of Tariff Quota Regulations, as modified by paragraphs 4(2) and 5(q) of Schedule 4 to those Regulations in relation to the requirements for a licence to import preferential quota goods by any person intending to import such goods into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(ii) in sub-paragraph (a), the reference to “a Customs declaration under section 3(1) of the Act (obligation to declare goods for a customs procedure on import)” is to be read as including a reference to any such declaration to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(iii) in sub-paragraph (b), the reference to “that declaration is accepted by HMRC under section 4(1) of the Act (when liability to import duty incurred)” is to be read as including a reference to the acceptance of any such declaration by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(iv) in the words after sub-paragraph (b), the reference to “the United Kingdom” is to read as including a reference to “the combined territory of the United Kingdom and any other territories within the United Kingdom – Crown Dependencies Customs Union where the goods are preferential quota goods under equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey”;

(b) in paragraph (2)—

(i) in the words before sub-paragraph (a), the reference to “preferential quota goods for which an import licence is required” is to be read as including a reference to preferential quota goods in respect of which a licence to import the goods is required for the purposes of the licensing system which applies under the Part 3 of the Tariff Quota Regulations, as modified by paragraphs 4(2) and 5(q) of Schedule 4 to those Regulations, in relation to an application for a licence to import such goods by a person intending to import such goods in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(ii) in sub-paragraph (a), the reference to “a Customs declaration under section 3(1) of the Act (obligation to declare goods for a customs procedure on import)” is to be read as including a reference to any such declaration to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(iii) in sub-paragraph (b) the reference to “that declaration is accepted by HMRC under section 4(1) of the Act (when liability to import duty incurred)” is to be read as including a reference to the acceptance of any such declaration by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(iv) in the words after sub-paragraph (b), the reference to “the United Kingdom” is to be read as including a reference to “the combined territory of the United Kingdom and any other territories within the United Kingdom – Crown Dependencies Customs Union where the goods are preferential quota goods under equivalent provisions of customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey”;

(c) in paragraph (4)—

(i) in sub-paragraph (b), the references to “HMRC” are to be read as including a references to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(ii) in sub-paragraph (f)—

(aa) the reference to “a Customs declaration for free circulation or authorised use” is to be read as including a reference to any such declaration made to the customs authorities of the Bailiwick of Guernsey, the Isle of Man and the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(bb) the reference to “HMRC” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(d) in paragraph (5)—

(i) in paragraph (a), the reference to “originating goods in accordance with regulation 6” is to be read as including a reference to goods that are originating goods in accordance with equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(ii) in sub-paragraph (b), the reference to “a request from HMRC” is to be read as including a reference to a request from the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(iii) in sub-paragraph (b)(i)(aa), the reference to “a valid proof of origin in accordance with regulation 14” is to be read as including a reference to any such proof of origin in accordance with equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(iv) in sub-paragraph (b)(i)(bb), the reference to “such other information or documents as are requested by HMRC under regulation 19” is to be read as including a reference to any such information or documents as are requested by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(v) in sub-paragraph (b)(ii), the reference to “present to HMRC any documents required under regulation 17” is to be read as including a reference to the presentation to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey of any information or documents required under equivalent provisions of customs legislation that have effect in those territories;

(vi) in sub-paragraph (d), the reference to “the import licence in respect of the goods is valid in accordance with regulation 35 of the Tariff Quota Regulations” is to be read as including a reference to any such licence being valid in respect of the goods under the licensing system which applies under Part 3 of those Regulations, as modified by paragraphs 4(2) and 5(q) of Schedule 4 to those Regulations in relation to an application for a licence to import such goods by a person intending to import such goods in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(e) in paragraph (8)—

(i) in sub-paragraph (a), the reference to “a Customs declaration under section 3(1) of the Act (obligation to declare goods for a customs procedure on import)” is to be read as including a reference to any such declaration to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(ii) in sub-paragraph (b), the reference to “that declaration is accepted by HMRC under section 4(1) of the Act (when liability to import duty incurred)” is to be read as the acceptance of any such declaration by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(iii) the references to “goods that are imported into the United Kingdom by their entry into Northern Ireland” are to be read as including references to goods that are imported into the customs territory of the United Kingdom – Crown Dependencies Customs Union by their entry into Northern Ireland;

(f) in paragraph (9), the reference to “arrangements for a licensing system in respect of preferential quota goods under Part 3 of the Tariff Quota Regulations” is to be read as including a reference to any such arrangements under the licensing system which applies under Part 3 of those Regulations, as modified by paragraphs 4(2) and 5(q) of Schedule 4 to those Regulations in relation to an application for a licence to import such goods by a person intending to import such goods in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(7) In regulation 5—

(a) in paragraph (2)(a), the reference to “they are granted authorisation under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018” is to be read as including a reference to goods that are granted authorisation under any equivalent customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) in paragraph (3), the reference to “the customs value of those goods” is, in relation to goods which are authorised goods, to be read as including a reference to the customs value of any such goods as determined in accordance with the methodology set out in any provision of customs legislation equivalent to Part 12 of the Customs (Import Duty) (EU Exit) Regulations 2018(1) in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(8) In regulation 6, the reference to “originating goods”, in the context of goods that originate in the United Kingdom as set out in the relevant origin reference document to an Agreement for the purposes of that Agreement, is to be read as including a reference to originating goods in the United Kingdom or goods that originate in any other territories within the United Kingdom – Crown Dependencies Customs Union, and any reference to “originating goods” elsewhere in the Regulations is to be construed accordingly.

(9) In regulation 7—

(a) in paragraphs (1) and (3), the references to “origin quota goods” are to be read as including references to goods subject to an origin quota in the United Kingdom or in any other territories within the United Kingdom – Crown Dependencies Customs Union and any reference elsewhere in the Regulations to “adjusted quota volume”, “quota close date”, “quota duty rate”, “quota number”, “quota open date”, “quota period” and “relevant origin reference document” is to be construed accordingly;

(b) in paragraph (3), the reference to “HMRC” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(c) in paragraph (4), the reference to “Customs declaration for release to free circulation or authorised use” is to be read as including a reference to a declaration for the release of any such goods to an equivalent procedure to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories.

(10) In regulation 10—

(a) in paragraph (1), the reference to “the order in which HMRC accepted the request to benefit from the quota” is to be read as including a reference to the order of acceptance of such a request by the customs authorities Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(b) in paragraph (2)—

(i) the reference to “the order of acceptance by HMRC of a request to benefit from a quota” is to be read as including a reference to the order of acceptance of such a request by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(ii) the reference to “the date of acceptance by HMRC of the Customs declaration for free circulation or authorised use of the relevant goods into the United Kingdom” is to be read as including a reference to the date of acceptance by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey of any declaration for an equivalent customs procedure for the release of goods into those territories under equivalent provisions of customs legislation that have effect in those territories;

(c) in paragraphs (3)—

(i) the reference to “Customs declaration” is to be read as including an equivalent declaration to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(ii) the reference to “HMRC” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(d) in paragraphs (4) and (7), the references to “HMRC” are to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(e) in paragraph (6)—

(i) the first reference to “HMRC” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(ii) the reference to “acceptance by HMRC of the associated Customs declaration for release of the goods for free circulation or authorised use into the United Kingdom” is to be read as including a reference to the acceptance of a declaration for the release of the goods to an equivalent procedure into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories.

(11) In regulation 11—

(a) in paragraph (1)—

(i) the reference to “the importation of preferential quota goods or origin quota goods into the United Kingdom” is to be read as including a reference to the importation of any such goods into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(ii) the reference to “the date of acceptance by HMRC of the Customs declaration for free circulation or authorised use for those goods” is to be read as including a reference to the date of acceptance by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey of a declaration for an equivalent procedure for those goods under equivalent provisions of customs legislation that have effect in those territories;

(b) in paragraph (2)—

(i) the reference to “Customs declarations for free circulation or authorised use” is to be read as including declarations to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey for an equivalent customs procedure under equivalent provisions of customs legislation that have effect in those territories;

(ii) the references to “HMRC” are to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(c) in paragraph (3)—

(i) the reference to “the Customs declaration for free circulation or authorised use” is to be read as including the declaration to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey for an equivalent customs procedure under equivalent provisions of customs legislation that have effect in those territories;

(ii) the reference to “HMRC” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(d) in paragraph (4), the reference to “HMRC” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(12) In regulation 12, in paragraphs (1) and (2), the references to “HMRC” are to be read as including references to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(13) In regulation 13, the reference to the “Goods Classification Table” is to be read as including a reference to any such Table made under equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(14) In regulation 14—

(a) in paragraph (2), the reference to “presentation of the goods on importation into the United Kingdom” is to be read as including a reference to presentation of any such goods on importation into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) in paragraphs (2), (3) and (4), the references to “HMRC” are to be read as including references to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(15) In regulation 15(2), the references to “HMRC” are to be read as including references to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(16) In regulation 16—

(a) in paragraph (1)—

(i) the reference to “the United Kingdom” is to be read as including a reference to “the combined territory of the United Kingdom and any other territories within the United Kingdom – Crown Dependencies Customs Union”;

(ii) the reference to “on presentation to HMRC of a valid proof of origin” is to be read as including a reference to the presentation of such a valid proof of origin to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under any equivalent provisions of customs legislation that have effect in those territories;

(iii) the reference to “such information or documents as are requested by HMRC under regulation 18” is to be read as including a reference to any such information or documents as are requested by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation that have effect in those territories;

(iv) the other references to “HMRC” are to be read as including references to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) in paragraph (2), the reference to “the standard rate of import duty under the Customs Tariff (Establishment) (EU Exit) Regulations 2020” is to be read as including a reference to the standard rate of import duty that applies under equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(c) in paragraphs (3) and (4), the references to “HMRC” are to be read as including references to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(17) In regulation 17(1)—

(a) in the words before sub-paragraph (a), the reference to “HMRC” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) in sub-paragraph (b), the reference to “the territories of the Parties” is, in relation to the Government of the United Kingdom, to be construed as a reference to “the combined territory of the United Kingdom and any other territories within the United Kingdom – Crown Dependencies Customs Union”;

(c) in sub-paragraph (c), the reference to “control of HMRC” is to be read as including a reference to control of the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(18) In regulation 18—

(a) in paragraph (1)—

(i) the reference to “a proof of origin under regulation 14(1)” is to be read as including a reference to any such proof of origin under equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(ii) the references to “HMRC” are to be read as including references to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) in paragraph (2)—

(i) the reference to “HMRC” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey

(ii) the reference to “originating goods” is to be read as including a reference to goods that are originating goods under equivalent provisions of customs legislation that have effect in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(19) In regulation 19(1), the references to “HMRC” are to be read as including references to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(20) In regulation 20—

(a) in paragraph (1), the reference to “HMRC” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) in paragraph (3)—

(i) in sub-paragraph (a), the reference to goods that “originate in the United Kingdom” is to be read as including a reference to goods that originate in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(ii) in sub-paragraph (c), the reference to “proof of United Kingdom origin” is, in relation to re-imported goods, to be read as including a reference to the proof of origin of any such goods that originate in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(1)

S.I. 2018/1248. There are amending instruments but none is relevant.