The Customs (Amendment) (EU Exit) Regulations 2020

Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 U.K.

5.—(1) The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 M1 are amended as follows.

(2) In regulation 6(2)—

(a) for “regulation 9 (interpretation)” substitute “ regulation 2 (general interpretive provisions) ”;

(b) in the defined term to be modified, after “qualifying” insert “ departing ”.

(3) After regulation 6(2) insert—

“(2A) In regulation 8(3) (goods not required to be exported in accordance with the applicable export provisions)—

(a) in sub-paragraph (a) the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man,

(b) in sub-paragraph (b) the reference to “established the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man, and

(c) in sub-paragraph (c)(ii) the reference to “goods which were supplied without payment of excise duty in an export shop in the United Kingdom in accordance with the Excise Goods (Export Shops) Regulations 2000” shall be read as including goods which were supplied without payment of excise duty in an export shop in the Isle of Man in accordance with equivalent legislation which is in force in the Isle of Man.”.

Commencement Information

I1 Reg. 5 not in force at made date, see reg. 1(2)

I2 Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 S.I. 2019/385. There are amending instruments, but none is relevant.