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Regulation 6 Amendment of the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019I1I2

United Kingdom

(1)

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.

(2)

In regulation 6—

(a)

in paragraph (4)(b) for the text inserted as paragraph (5) substitute—

“(5)

A Customs declaration may not be made orally where—

(a)

the goods—

(i)

are imported at a RoRo listed location; and

(ii)

are carried by a RoRo vehicle; or

(b)

the goods are unaccompanied chargeable goods imported at an other listed location.”;

(b)

in the text inserted as paragraph (1B) by paragraph (6)(6)(b) for “or the Oral or By conduct list” substitute “ of the Oral or By conduct list ”;

(c)

omit paragraph (8)(a);

(d)

for the words substituted by paragraph (8)(b)(ii) substitute—

“by the conduct described in—

(a)

where the goods are imported at a RoRo listed location, regulation 25(3A);

(b)

where the goods are imported at an other listed location, regulation 25(3B); or

(c)

in any other case, regulation 25(2).”;

(e)

in paragraph (10)(a), in the text substituted for paragraph (2)—

(i)

in the words before sub-paragraph (a) for “and 26A” substitute “ , 26A and 26D ”

(ii)

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

(iii)

at the end of sub-paragraph (a)(iii) after the semi-colon for “and” substitute “ or ”;

(iv)

after sub-paragraph (a)(iii) insert—

“(iv)

on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 25(3B)(b); and”;

(v)

in sub-paragraph (b)(iii) after “RoRo listed location” insert “ or other listed location ”;

(f)

in paragraph (10)(c), in the text inserted as paragraph (5A)—

(i)

in the words before sub-paragraph (a) for “or 27A” substitute “ , 27A or 27D ”;

(ii)

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

(iii)

at the end of sub-paragraph (a)(ii) after the semi-colon substitute “or” for “and”;

(iv)

after sub-paragraph (a)(ii) insert—

“(iii)

on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 23(3B)(b);”;

(v)

in sub-paragraph (b)(ii) after “RoRo listed location” insert “ or other listed location ”;

(g)

in paragraph (25), in the text to be substituted for paragraph (1), in sub-paragraph (b)(i)(bb) for “(1)(b) or (1)(c)” substitute “ (1)(b) or (c) or (3) ”.

(3)

In regulation 10(2), in the text to be inserted, for “or (3AA)”M2 substitute “, (3AB) or (3AC)”.

Annotations

Marginal citations

M1

S.I. 2019/486, amended by S.I. 2019/1215. There are other amending instruments, but none is relevant.

M2

Words “or (3AA)” inserted by S.I. 2019/1215.

Commencement

I1

Reg. 6 not in force at made date, see reg. 1(2)

I2

Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.