# The Customs (Declarations) (Amendment and Modification) (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—
(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)” substitute “, (3AB) or (3AC)”.

---
Source: https://www.legislation.gov.uk/uksi/2020/1234/regulation/6 (the official version)
Page: https://openlegislation.uk/customs-declarations-amendment-and-modification-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.