PART 1Amendments relating to Border Procedures

Amendment of the Customs (Export) (EU Exit) Regulations 20194.

(1)

The Customs (Export) (EU Exit) Regulations 201910 are amended as follows.

(2)

In regulation 40(8) (obligation to make goods available for examination) after “RoRo listed locations” insert “or specified export locations”.

(3)

In the heading to Part 6 after “RoRo listed locations” insert “or specified export locations”.

(4)

In regulation 52 (interpretation of Part)—

(a)

before the definition of “RoRo listed location” insert—

““export location” means a RoRo listed location or a specified export location;”;

(b)

after the definition of “RoRo vehicle” insert—

““specified export location” means a location in the United Kingdom listed in a notice published by HMRC.”.

(5)

In the heading to regulation 53 (RoRo listed locations for export), after “export” insert “and specified export locations”.

(6)

In regulation 53 (RoRo listed locations for export)—

(a)

after paragraph (2) insert—

“(2A)

In relation to the export of goods a location may be a “specified export location” if—

(a)

it is not a RoRo listed location;

(b)

it is an airport, port or railway terminal; and

(c)

HMRC considers that a common export procedure at the location would be significantly impeded due to limited storage capacity if the modifications in regulation 54 did not apply.”;

(b)

in paragraph (3) for the words after “CIDEER 2018 apply” substitute—

“to the listing of—

(a)

a RoRo listed location; or

(b)

a specified export location (as if it were a RoRo location).”.

(7)

In regulation 54 (goods carried by RoRo vehicles to and from RoRo listed locations: modifications in relation to export declarations)—

(a)

in the heading for “Goods carried by RoRo vehicles to and from” substitute “Specified export locations and”;

(b)

for paragraph (1) substitute—

“(1)

This regulation applies to an export declaration in respect of goods which are—

(a)

carried by a RoRo vehicle to, and are exported on a RoRo vehicle from, a RoRo listed location; or

(b)

transported to and exported from a specified export location.”.

(c)

in paragraph (6)—

(i)

after “in respect of goods” insert “to which this regulation applies and which have been”;

(ii)

omit the words after “common export procedure”.

(d)

after paragraph (7) insert—

“(7A)

If required to do so by an HMRC officer, evidence of compliance with regulation 10(1) of these Regulations in relation to goods to which this regulation applies must be produced to an HMRC officer, by a person—

(a)

in possession or control of a vehicle in which the goods are being or have been transported to the export location; or

(b)

who has made an export declaration in relation to the goods.

(7B)

For the purposes of paragraph (7A)—

(a)

a “person in possession or control of a vehicle” includes the driver or the haulier;

(b)

HMRC Commissioners may list the types of evidence that they will accept in a public notice.”.

(8)

After regulation 54 insert—

“Control of goods carried to and from RoRo listed locations or specified export locations54AA.

(1)

Paragraph (2) applies for the purposes of enabling an HMRC officer to exercise control of goods under regulation 41 in respect of goods which are being transported to, or have arrived at, an export location.

(2)

Where an export declaration has been made in respect of the goods, an HMRC officer may issue a notice to the person who has made the export declaration stating that the goods have permission to progress to the export location (a “P2P notice”) if the officer is satisfied that the conditions in regulation 43(1) have been met.

(3)

An operator of a relevant vehicle at an export location must take reasonable steps to ensure that P2P notices have been issued in respect of the goods in paragraph (2) prior to those goods being boarded or loaded onto the vehicle.

(4)

HMRC Commissioners may specify details of how a vehicle operator may demonstrate compliance with the obligation in paragraph (3) in a public notice.

(5)

For the purposes of this regulation a “relevant vehicle” means a ship, aircraft or railway vehicle.

Export declarations: extension of modifications for RoRo listed locations to other locations54AB.

(1)

HMRC Commissioners may specify in a notice that one or more of the provisions in paragraph (2) relating to RoRo listed locations shall apply to any other location where they consider that a common export procedure would otherwise be significantly impeded at that location.

(2)

The provisions referred to in paragraph (1) are—

(a)

regulation 22(4) and (5) (export declarations by conduct: certain goods in vehicles);

(b)

regulation 24(3) (export declarations by conduct: certain goods subject to temporary admission procedure);

(c)

regulation 29A(1) and (2)(c) (export declarations: miscellaneous consequential provisions);

(d)

regulation 47(3)(d) and (4) (amendment or withdrawal of export declarations).

(3)

A notice made under paragraph (1) must set out the location and the provisions applying to that location.”.