PART 5Application of provision made by or under the customs and excise Acts

Application of the Customs (Contravention of a Relevant Rule) Regulations 2003I1I231

The Customs (Contravention of a Relevant Rule) Regulations 2003 M1—

a

continue to have effect for any purpose in connection with duty under section 30A(3) or 40A of the Act as if the provisions of those Regulations were not amended by any of—

i

the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 M2;

ii

the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 M3;

iii

the Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 M4;

iv

the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 M5;

v

the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 M6;

vi

the Customs (Transitional Arrangements) (EU Exit) Regulations 2020 M7;

vii

the Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 M8;

b

apply for any such purpose as if—

i

any reference to a relevant rule which has effect with modifications for any purpose in connection with duty under section 30A(3) or 40A is a reference to that rule as it so has effect; and

ii

in regulation 2—

aa

in the definition of “the Code”, at the end there were inserted “as it has effect as a result of section 7A of the European Union (Withdrawal) Act 2018”;

bb

for the definition of “customs territory” there were substituted—

“customs territory” means Northern Ireland or the customs territory of the European Union

cc

in the definition of “Delegated Regulation”, at the end there were inserted “as it has effect as a result of section 7A of the European Union (Withdrawal) Act 2018; and

dd

in the definition of “the Implementing Regulation”, at the end there were inserted “as it has effect as a result of section 7A of the European Union (Withdrawal) Act 2018; and

c

apply for any purpose in connection with duty under section 30C of the Act as if any reference to a relevant rule which has effect with modifications for any such purpose were to that rule as it so has effect.