The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make miscellaneous amendments to customs secondary legislation made under powers contained in the Taxation (Cross-border Trade) Act 2018 (c. 22).

Regulation 1 provides for citation and commencement.

Regulation 2 amends the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (“CIDEER”). Paragraph (2) amends regulation 66 of CIDEER to insert reference to section 13 of the TCTA into that provision, meaning that applications for repayment or remission falling within that regulation must be rejected if the tariff quota for the relevant quarter is exhausted.

Regulation 3 amends the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (“the Special Procedures Regulations”). Paragraph (2)(a) amends regulation 29(1)(b)(ii) of the Special Procedures Regulations to replace the term “retained EU law” with the term “assimilated law” as a result of changes made by the Retained EU Law (Revocation and Reform) Act 2023 (c. 28) (“the REUL Act”). Paragraph (2)(b) revokes sub-paragraph (bb) of regulation 29(1)(b)(ii) of the Special Procedures Regulations, which is now redundant because the retained EU law provision mentioned in that sub-paragraph was revoked by Part 2 of Schedule 1 to the REUL Act.

Regulation 4 amends Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258) in relation to goods which would not normally need to be presented to HMRC.

Regulation 4(2)(a) and (3)(a) permit HMRC to require, in a public notice, that a movement reference number for such goods is given to them by providing the reference number for a record (which includes that reference number) on a specified electronic system.

Regulation 4(2)(b) and (3)(b) allow HMRC to require the presentation of those goods, if notice is given to the carrier before the goods are brought into Great Britain.

Regulation 5 amends the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108) (“CEEDER”). Paragraphs (2) and (3) amend regulations 16 and 20 of CEEDER, respectively, in order to provide that goods which are then subject to a measure under Regulation (EU) No. 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products are no longer excluded from the making of export declarations orally or by conduct.

Regulation 6 amends the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) (“the Reliefs Regulations”). Paragraph (2) corrects an error made by the Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), by substituting a reference in regulation 4A(2)(b) of the Reliefs Regulations to “regulation 3(1)(a)” of the Reliefs Regulations with a reference to “regulation 3(1)” of the Reliefs Regulations.

Regulation 7 amends the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) (“the NI Regulations”).

Paragraph (2) of regulation 7 amends regulation 16A of the NI Regulations by omitting the definition of “fiscal year” for the purposes of those regulations, and amending the definition of “single undertaking”, so that each term has the same meaning as it does in the legislation referred to in the sub-paragraph of regulation 16E(2) which applies to a specific person.

Paragraph (3) of regulation 7 amends regulation 16E of the NI Regulations to substitute references in that provision to Commission Regulations which expired at the end of 31st December 2023 for references to new Commission Regulations setting out rules as regards de minimis aid. The sole impact of these amendments is to confirm the availability and application of the increased de minimis limits.

Paragraph (4) of regulation 7 amends regulation 16T of the NI Regulations to update the definition of “repayment and remission reference document” in that provision to a new version (1.1) of that document published on 17 May 2024.

Any notices that are made under powers created by these Regulations will be published at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the notices electronically may access them by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ. The document “Duty Incurred in Northern Ireland – repayment and remission on production of evidence: eligibility criteria and other conditions”, version 1.1 dated 17th May 2024, may be accessed by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.