The Customs (Northern Ireland) (EU Exit) Regulations 2020

PART 6 Consequential amendments

Amendment of the Customs (Import Duty) (EU Exit Regulations) 2018

37.—(1) The import duty regulations are amended as follows.

(2) In regulation 41(1)(d), at the end insert “or removed from Great Britain to Northern Ireland”.

(3) In regulation 43(14), in the definition of “relevant duties and taxes”, after “import duty” in sub-paragraph (a) insert “or duty charged under section 30C of the Act”.

(4) In regulation 62—

(a) in paragraph (6)—

(i) at the end of sub-paragraph (b) insert “where the removal is from Great Britain, and in accordance with Union customs legislation where the removal is from Northern Ireland”;

(ii) omit the “or” at the end of sub-paragraph (b) and after that sub-paragraph insert—

“(ba) removed from Great Britain to Northern Ireland; or”; and

(b) for paragraph (7) substitute—

“(7) Where HMRC consents to the destruction or dismantling of the goods it may also consent to—

(a) the removal from the United Kingdom of any remains or components of the goods in accordance with the applicable export provisions where the removal is from Great Britain, and in accordance with Union customs legislation(1) where the removal is from Northern Ireland; or

(b) the removal of any remains or components of the goods from Great Britain to Northern Ireland.”.

(5) In regulation 67(2)(a)(ii), at the end insert “where the removal is from Great Britain, and in accordance with Union customs legislation where the removal is from Northern Ireland”.

(6) In regulation 86(4)(b), at the end insert “where the holder of the decision was notified of the annulment under Article 27(2) of the UCC before IP completion day”.

(7) In regulation 98—

(a) in paragraph (1)(b)—

(i) after “import duty” insert “and duty under section 30C of the Act”;

(ii) after “the United Kingdom” insert “and goods removed from Northern Ireland to Great Britain”; and

(iii) after “proposed importations” insert “and removals from Northern Ireland to Great Britain”; and

(b) in paragraph (2), after “import duty”, in both places it occurs, insert “or duty under section 30C of the Act”.

(8) In regulation 99—

(a) in paragraph (1)(d)(i), at the end insert “and duty charged under section 30C of the Act”; and

(b) in paragraph (3), after “import duty” insert “or duty charged under section 30C of the Act”.

(9) In regulation 102(1)—

(a) after “United Kingdom”, in the first place it occurs, insert “as a result of their removal from Great Britain”;

(b) in sub-paragraph (a), for “the United Kingdom”, in both places it occurs, substitute “Great Britain”; and

(c) in sub-paragraph (b), for “the United Kingdom” substitute “Great Britain”.

(10) In regulation 103(1), for “the United Kingdom” substitute “Great Britain”.

(11) In regulation 104(1), for “the United Kingdom” substitute “Great Britain”.

(12) In regulation 105—

(a) in paragraph (1)—

(i) for “the United Kingdom”, in the second place it occurs, substitute “Great Britain”; and

(ii) in sub-paragraph (b), for “the United Kingdom” substitute “Great Britain”; and

(b) in paragraph (2)—

(i) for “the United Kingdom”, in the third place it occurs, substitute “Great Britain”; and

(ii) in sub-paragraph (b), for “the United Kingdom”, in both places it occurs, substitute “Great Britain”.

Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

38.—(1) The special procedures regulations are amended as follows.

(2) In regulation 2(1)—

(a) in the definition of “the temporary admission document” for “published on 27 November 2018” substitute “version 3.0, published on 17 December 2020”(2); and

(b) at the appropriate place, insert—

““established in Northern Ireland” means—

(a)

in the case of an individual, where the individual is resident in Northern Ireland;

(b)

in all other cases, where that person—

(i)

has a registered office in Northern Ireland; or

(ii)

has a permanent place in Northern Ireland from which the person carries out activities for which the person is constituted to perform;”.

(3) In regulation 7—

(a) in paragraph (2)—

(i) at the end of sub-paragraph (c)(ii) insert “or”;

(ii) omit the “or” at the end of sub-paragraph (d); and

(iii) omit sub-paragraph (e); and

(b) after paragraph (2), insert—

“(3) HMRC may publish a notice specifying other circumstances in which paragraph (2) is to apply.”.

(4) In regulation 17(6)—

(i) omit the “or” at the end of sub-paragraph (b); and

(ii) at the end of sub-paragraph (c) insert “; or”;

(iii) after sub-paragraph (c) insert—

“(d) the warehouse and a location in Northern Ireland.”.

(5) In regulation 21—

(a) in paragraph (2)—

(i) in sub-paragraph (a), for “there” substitute “in Great Britain”; and

(ii) in sub-paragraph (d), after “exported” insert “or removed to Northern Ireland”;

(b) in paragraph (3), at the end insert “or, in the case of a removal from Great Britain to Northern Ireland, the date the goods left Great Britain in the course of their removal to Northern Ireland”;

(c) in paragraph (4), at the end insert “or, in the case of a removal of goods from Great Britain to Northern Ireland, the amended authorisation must not permit that period to be longer than 12 months beginning with the date the goods left Great Britain in the course of their removal to Northern Ireland”; and

(d) in paragraph (5)(b), at the end insert “or removed to Northern Ireland”.

(6) In regulation 23(3)(a), at the end insert “or their removal from Great Britain to Northern Ireland”.

(7) In regulation 26—

(a) in paragraph (1), after “applicable export provisions” insert “or removed to Northern Ireland”;

(b) in paragraph (2)(a)—

(i) after “exported” insert “or removed to Northern Ireland”; and

(ii) for “the United Kingdom” substitute “Great Britain”; and

(c) in paragraph (4)—

(i) in sub-paragraph (a), for “the United Kingdom” substitute “Great Britain”; and

(ii) in sub-paragraph (b), for “the United Kingdom” substitute “Great Britain”.

(8) In regulation 33(3)(a), for “the United Kingdom” substitute “Great Britain”.

(9) In regulation 36(1)(a), after “the United Kingdom” insert “or in Northern Ireland”.

(10) In regulation 37(1)(b), at the end insert “or are removed to Northern Ireland”.

(11) In regulation 39—

(a) for “the United Kingdom”, in the first place it occurs, substitute “Great Britain”; and

(b) at the end insert “or removed to Northern Ireland”.

(12) In regulation 43(4)(b)(i), at the end insert “or removed to Northern Ireland”.

(13) Omit regulation 45(6)(g).

(14) In regulation 47(6), after “the United Kingdom”, in both places it occurs insert “or removed to Northern Ireland”.

Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018

39.—(1) The Customs Transit Procedures (EU Exit) Regulations 2018 are amended as follows.

(2) In Schedule 1—

(a) in the heading to Part 1, for “the United Kingdom” substitute “Great Britain”;

(b) in paragraph 1—

(i) for “the United Kingdom”, in each place it occurs, substitute “Great Britain”; and

(ii) in sub-paragraph (5)(a), at the end insert “and any reference to a common transit state is to be read as a reference to a common transit state or Northern Ireland”;

(c) in paragraph 2—

(i) for “the United Kingdom”, in each place it occurs, substitute “Great Britain”; and

(ii) in sub-paragraph (6), at the end insert “, if the customs office of departure does not already have these particulars”;

(d) in paragraph 3, for “the United Kingdom”, in each place it occurs, including in the heading, substitute “Great Britain”;

(e) in paragraph 4, for “the United Kingdom” substitute “Great Britain” in the following places—

(i) the heading;

(ii) sub-paragraph (1)(a);

(iii) sub-paragraph (6)(c);

(f) in paragraph 5—

(i) in sub-paragraph (4), at the end insert “if the customs office of departure does not already have these particulars”; and

(ii) in sub-paragraph (5), after “HMRC office” insert “in Great Britain”,

(g) in the heading to paragraph 6, for “United Kingdom” substitute “Great Britain”;

(h) in paragraph 6(1), for “the United Kingdom” substitute “Great Britain”;

(i) in paragraph 10, for “the United Kingdom”, in both places it occurs, substitute “Great Britain”;

(j) in paragraph 11—

(i) in sub-paragraph (1), at the end of the first sentence insert “if the customs office of departure does not already have these particulars”;

(ii) in sub-paragraph (2), at the end insert “if the customs office of departure does not already have these particulars”;

(k) in paragraph 13—

(i) for “the United Kingdom”, in each place it occurs, substitute “Great Britain”; and

(ii) in sub-paragraph (1), after “when HMRC and” insert “, if different,”;

(l) in paragraph 14(1), for “the United Kingdom” substitute “Great Britain”;

(m) in paragraph 15, for “the United Kingdom” substitute “Great Britain”;

(n) in the heading to Part 2, for “the United Kingdom” substitute “Great Britain”;

(o) in paragraph 16, for “the United Kingdom”, in each place it occurs, substitute “Great Britain”;

(p) in paragraph 17(1) and (1)(b), for “the United Kingdom” substitute “Great Britain”;

(q) in the heading to paragraph 18, for “the United Kingdom” substitute “Great Britain”;

(r) in paragraph 18(6)(a), after “airport of destination” insert “, where that customs authority is not HMRC”;

(s) in paragraph 20, for “the United Kingdom”, in both places it occurs, substitute “Great Britain”;

(t) in paragraph 23(3)(b), omit “United Kingdom”;

(u) in paragraph 25—

(i) in sub-paragraph (3), at the end insert “that has the particulars in question”; and

(ii) in sub-paragraphs (9) and (10), for “the United Kingdom”, in each place it occurs, substitute “Great Britain”;

(v) in paragraph 27, for “the United Kingdom”, in each place it occurs, substitute “Great Britain”;

(w) in paragraph 28, for “the United Kingdom”, in each place it occurs, including the heading, substitute “Great Britain”;

(x) in paragraph 29—

(i) in sub-paragraph (1D)(3), after “customs debt”, in both places it occurs, insert “excluding duties under sections 30A(3) and 40A TCTA”;

(ii) in sub-paragraph (2), for “import duty, export duty” substitute “any duty of customs”; and

(iii) in sub-paragraph (5)(c), for “the United Kingdom” substitute “Great Britain”;

(y) in paragraph 30—

(i) for “the United Kingdom”, in both places it occurs, substitute “Great Britain”; and

(ii) in sub-paragraph (3), at the end of the second sentence insert “unless the customs office of destination already has such notification”;

(z) in the heading to paragraph 31, for “the United Kingdom”, substitute “Great Britain”;

(aa) in paragraph 34, for “the United Kingdom”, in both places it occurs, substitute “Great Britain”;

(bb) in paragraph 35(1)(b), for the words from “the United Kingdom” to “the SBA” substitute “the common transit area (and here the “common transit area” is the area comprising the common transit states)”;

(cc) in paragraph 39(1), for “the United Kingdom” substitute “Great Britain”;

(dd) in paragraph 40, for “the United Kingdom” substitute “Great Britain”;

(ee) in paragraph 43(5) and (6), for “the United Kingdom”, in both places it occurs, substitute “Great Britain”;

(ff) in paragraph 44(1) and (3), for “the United Kingdom”, in both places it occurs, substitute “Great Britain”;

(gg) in paragraph 49, for “the United Kingdom”, in each place it occurs, substitute “Great Britain”;

(hh) in paragraph 50, for “the United Kingdom”, in both places it occurs, substitute “Great Britain;

(ii) in paragraph 51, for “the United Kingdom” substitute “Great Britain”;

(jj) in paragraph 52, for “the United Kingdom”, in both places it occurs, substitute “Great Britain”;

(kk) in paragraph 53, for “the United Kingdom”, in both places it occurs, substitute “Great Britain”;

(ll) in paragraph 54(3)—

(i) for “the United Kingdom” substitute “Great Britain”; and

(ii) omit “country of”;

(mm) in paragraph 60, for “the United Kingdom” substitute “Great Britain”;

(nn) in paragraph 64, in the second sentence of sub-paragraph (3), after “customs debt” insert “excluding duties under sections 30A(3) and 40A TCTA”; and

(oo) in paragraph 65(2)(a), after “departure and destination” insert “other than HMRC”.

(3) In Schedule 2—

(a) in paragraph 1—

(i) in sub-paragraph (1), for “the United Kingdom”, in each place it occurs, substitute “Great Britain”;

(ii) in sub-paragraph (4), for “the United Kingdom”, in each place it occurs, substitute “Great Britain”;

(b) in paragraph 2, for “the United Kingdom”, in both places it occurs, substitute “Great Britain”;

(c) in the heading to Part 2, for “the United Kingdom” substitute “Great Britain”;

(d) in paragraph 3(1), for “the United Kingdom” substitute “Great Britain”;

(e) in paragraph 4(4) and (5), for “the United Kingdom” substitute “Great Britain”;

(f) in paragraph 5(1), for “the United Kingdom” substitute “Great Britain”;

(g) in paragraph 6—

(i) in sub-paragraph (1), after “office of destination” insert “in Great Britain”; and

(ii) in sub-paragraph (3), in the first sentence, after “HMRC customs office” insert “in Great Britain”;

(h) in paragraph 9(1)(b), for “the United Kingdom” substitute “Great Britain”;

(i) in the heading to Part 3, for “the United Kingdom” substitute “Great Britain”;

(j) in the heading to paragraph 12, for “the United Kingdom” substitute “Great Britain”;

(k) in paragraph 12, for “the United Kingdom”, in each place it occurs, substitute “Great Britain”;

(l) in paragraph 14(3) and (6), for “the United Kingdom” substitute “Great Britain”;

(m) in paragraph 15(1), for “the United Kingdom” substitute “Great Britain”;

(n) in paragraph 16(1), for “the United Kingdom”, in both places it occurs, substitute “Great Britain”;

(o) in paragraph 17(4) and (5), for “the United Kingdom” substitute “Great Britain”;

(p) in paragraph 18—

(i) in sub-paragraph (1), after “office of destination” insert “in Great Britain”; and

(ii) in sub-paragraph (3), in the first sentence, after “HMRC customs office” insert “in Great Britain;

(q) in the heading to paragraph 20, for “the United Kingdom” substitute “Great Britain”;

(r) in paragraph 21(1)(b), for “the United Kingdom” substitute “Great Britain”;

(s) in paragraph 26(5), for “the United Kingdom”, in the second place it occurs, substitute “Great Britain”; and

(t) in paragraph 27—

(i) in sub-paragraph (4), after “continue to apply” insert “in relation to goods in Great Britain”; and

(ii) in sub-paragraph (6), after “continues to apply” insert “in relation to goods in Great Britain”.

(4) In Schedule 3—

(a) in paragraph 1, for “the United Kingdom” substitute “Great Britain”;

(b) in paragraph 1A(4), for “the United Kingdom” substitute “Great Britain”;

(c) in paragraph 3(a) and (b), for “the United Kingdom” substitute “Great Britain”;

(d) in paragraph 3A(2), for “the United Kingdom” substitute “Great Britain”;

(e) in paragraph 4—

(i) in sub-paragraph (1A), for “the United Kingdom” substitute “Great Britain”;

(ii) in sub-paragraph (3), for “the United Kingdom”, in both places it occurs, substitute “Great Britain”; and

(iii) in sub-paragraph (5), for “the United Kingdom” substitute “Great Britain”;

(f) in paragraph 7, for “the United Kingdom” substitute “Great Britain”;

(g) in paragraph 7A, for “the United Kingdom” substitute “Great Britain”;

(h) in paragraph 8—

(i) in sub-paragraph (5)(b), for “any country except the United Kingdom” substitute “anywhere except Great Britain”;

(ii) in sub-paragraph (6)(a)(ii), for “the United Kingdom” substitute “Great Britain”; and

(iii) in sub-paragraph (6)(b), for “the United Kingdom” substitute “Great Britain”;

(i) in paragraph 11(3), for “the United Kingdom” substitute “Great Britain”;

(j) in paragraph 13, after “section 35(1)” insert “or removal of the goods from Great Britain to Northern Ireland”;

(k) in paragraph 16(b)(ii), at the end insert “or removed from Great Britain to Northern Ireland”;

(l) in paragraph 20(a), after “exported” insert “or removed from Great Britain to Northern Ireland”; and

(m) in paragraph 21, after “Isle of Man” insert “or removed from Great Britain to Northern Ireland”.

(5) In Schedule 4—

(a) in paragraph 1, for “the United Kingdom”, in each place it occurs, substitute “Great Britain”; and

(b) in paragraph 2(1), for “the United Kingdom” substitute “Great Britain”.

(6) In Schedule 5—

(a) in paragraph 3, for “the United Kingdom”, in each place it occurs, substitute “Great Britain”

(b) in paragraph 4(a), for “the United Kingdom”, in both places it occurs, substitute “Great Britain”; and

(c) in paragraph 5, for “the United Kingdom” substitute “Great Britain”.

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

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

(2) In regulation 1(3) (interpretation), in the appropriate place insert—

““the United Kingdom-Crown Dependencies Customs union” means, collectively, the customs union arrangements which were specified in the Exchange of Letters and the Arrangements referred to in the following Orders in Council—

(a)

The Crown Dependencies Customs Union (Isle of Man) (EU Exit) Order 2019(6);

(b)

The Crown Dependencies Customs Union (Guernsey) (EU Exit) Order 2019(7);

(c)

The Crown Dependencies Customs Union (Jersey) (EU Exit) Order 2019(8);”.

(3) In regulation 3—

(a) in paragraph (5)

(i) in sub-paragraph (a)—

(aa) for “processed there” substitute “Great Britain”; and

(bb) for “processed in the United Kingdom” substitute “Great Britain”;

(ii) in sub-paragraph (b)(ii), for “the United Kingdom”, in both places it occurs, substitute “Great Britain”; and

(iii) in sub-paragraph (c), for “the United Kingdom”, in both places it occurs, substitute “Great Britain”; and

(b) in paragraph (6), for “the United Kingdom” substitute “Great Britain”.

(4) In regulation 4—

(a) in paragraph (5)—

(i) for “processed there” substitute “Great Britain”; and

(ii) for “processed in the United Kingdom” substitute “Great Britain”;

(b) in paragraph (6)(b) for “the United Kingdom”, in both places it occurs, substitute “Great Britain”;

(c) in paragraph (7), for “the “United Kingdom”, in both places it occurs, substitute “Great Britain”; and

(d) in paragraph (10)—

(i) for “references”, in the first place it occurs, substitute “reference”;

(ii) for “references”, in the second place it occurs, substitute “a reference”; and

(iii) at the end insert “and the reference to Great Britain shall be read as a reference to Great Britain or the Isle of Man”.

(5) In regulation 7 (Crown Dependencies: modification of UK Customs provisions)—

(a) omit paragraph (2); and

(b) in paragraph (3) for “Custom union” substitute “Customs union”.

Amendment of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

41.—(1) The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 are amended as follows.

(2) In regulation 3(1)(a), at the end insert “and the import occurs as a result of the entry of the goods into Great Britain”.

(3) In regulation 8(1)(a), at the end insert “and the export occurs as a result of the removal of the goods from Great Britain”.

Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

42.—(1) The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020(9) are amended as follows.

(2) In regulation 2(1), in the definition of “UK Reliefs document”, for “version 1.0 dated 8th December 2020” substitute “version 1.1 dated 17th December 2020”(10).

Amendment of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

43.—(1) The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020(11) are amended as follows.

(2) In regulation 2, in the definition of “the temporary admission document”, for “version 2.4, published on 10th December 2020” substitute “version 3.0, published on 17th December 2020”(12).

(1)

“Union customs legislation” is defined in section 37 of the Act. The definition was inserted by paragraph 6 of Schedule 1 to the 2020 Act.

(2)

Available electronically from https://www.gov.uk/government/publications/reference-document-for-temporary-admission-eligible-goods-and-conditions-for-relief. A person unable to access the document electronically may access it while government advice on social distancing and unnecessary travel applies, in hard copy free of charge on application to 07741835049, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.

(3)

Paragraph 29(1D) was inserted by S.I. 2020/1491.

(4)

Paragraphs 1A, 3A, 4(1A) and 7A are prospectively inserted by S.I. 2019/486.

(5)

S.I. 2019/385, amended by S.I. 2020/967, 2020/1088 and 2020/1552.

(6)

S.I. 2019/257.

(7)

S.I. 2019/254.

(8)

S.I. 2019/256.

(9)

S.I. 2020/1431.

(10)

Available electronically from https://www.gov.uk/government/publications/reference-document-for-relief-of-goods-processed-in-northern-ireland-and-returned-to-great-britain-or-the-isle-of-man. A person unable to access the document electronically may access it while government advice on social distancing and unnecessary travel applies, in hard copy free of charge on application to 07741835049, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.

(11)

S.I. 2020/1439.

(12)

Available electronically from https://www.gov.uk/government/publications/reference-document-for-temporary-admission-eligible-goods-and-conditions-for-relief. A person unable to access the document electronically may access it while government advice on social distancing and unnecessary travel applies, in hard copy free of charge on application to 07741835049, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.