# The Customs (Amendment) (EU Exit) Regulations 2020, Regulation 6: Amendment of the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

Extent: E+W+S+N.I.

(1) The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 are amended as follows.
(2) In regulation 6(19) (amendment to the import duty regulations), the regulations 39A and 39B inserted into the Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.
(3) For regulation 39A—
(a) before the heading, insert the chapter heading— “ CHAPTER 5A Other advance declarations by qualifying travellers”; ”;
(b) in the heading, omit “electronic”;
(c) in paragraph (1)(a), for “£900” substitute “ £1,500 ”;
(d) in paragraph (4)—
(i) omit “for the free-circulation procedure”,
(ii) omit everything from “, in accordance with” to “the United Kingdom”;
(e) omit paragraphs (5), (7) and (10);
(f) in paragraph (6), for “must” substitute “ is deemed to ”.
(4) For regulation 39B—
(a) in the heading and paragraph (3), omit “electronic”;
(b) in paragraph (1), for “£900” substitute “ £1,500 ”;
(c) in paragraph (3), for the words after “Act” substitute “ no earlier than the fourth day before the day the qualifying traveller reasonably expects will be the one on which the goods are imported into the United Kingdom, and no later than immediately before they are so imported ”;
(d) omit paragraphs (4) and (6);
(e) in paragraph (5), for “must” substitute “ is deemed to ”.

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Source: https://www.legislation.gov.uk/uksi/2020/1552/regulation/6 (the official version)
Page: https://openlegislation.uk/customs-amendment-eu-exit-regulations-2020/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.