{
  "url": "https://openlegislation.uk/customs-declarations-amendment-and-modification-eu-exit-regulations-2020/regulation-6",
  "json_url": "https://openlegislation.uk/customs-declarations-amendment-and-modification-eu-exit-regulations-2020/regulation-6.json",
  "legislation": "uksi/2020/1234",
  "legislation_title": "The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-declarations-amendment-and-modification-eu-exit-regulations-2020",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019",
  "text": "(1) The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 are amended as follows.\n(2) In regulation 6—\n(a) in paragraph (4)(b) for the text inserted as paragraph (5) substitute—\n“(5) A Customs declaration may not be made orally where—\n(a) the goods—\n(i) are imported at a RoRo listed location; and\n(ii) are carried by a RoRo vehicle; or\n(b) the goods are unaccompanied chargeable goods imported at an other listed location.”;\n(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 ”;\n(c) omit paragraph (8)(a);\n(d) for the words substituted by paragraph (8)(b)(ii) substitute—\n“by the conduct described in—\n(a) where the goods are imported at a RoRo listed location, regulation 25(3A);\n(b) where the goods are imported at an other listed location, regulation 25(3B); or\n(c) in any other case, regulation 25(2).”;\n(e) in paragraph (10)(a), in the text substituted for paragraph (2)—\n(i) in the words before sub-paragraph (a) for “and 26A” substitute “ , 26A and 26D ”\n(ii) at the end of sub-paragraph (a)(ii) omit “or”;\n(iii) at the end of sub-paragraph (a)(iii) after the semi-colon for “and” substitute “ or ”;\n(iv) after sub-paragraph (a)(iii) insert—\n“(iv) on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 25(3B)(b); and”;\n(v) in sub-paragraph (b)(iii) after “RoRo listed location” insert “ or other listed location ”;\n(f) in paragraph (10)(c), in the text inserted as paragraph (5A)—\n(i) in the words before sub-paragraph (a) for “or 27A” substitute “ , 27A or 27D ”;\n(ii) at the end of sub-paragraph (a)(i) omit “or”;\n(iii) at the end of sub-paragraph (a)(ii) after the semi-colon substitute “or” for “and”;\n(iv) after sub-paragraph (a)(ii) insert—\n“(iii) on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 23(3B)(b);”;\n(v) in sub-paragraph (b)(ii) after “RoRo listed location” insert “ or other listed location ”;\n(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) ”.\n(3) In regulation 10(2), in the text to be inserted, for “or (3AA)” substitute “, (3AB) or (3AC)”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2019/486, amended by S.I. 2019/1215. There are other amending instruments, but none is relevant."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Words “or (3AA)” inserted by S.I. 2019/1215."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 6 not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1234/regulation/6",
    "retrieved_at": "2026-10-28T22:23:24.182632+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}