Explanatory note

These Regulations bring regulations 129 and 130 and, for the purposes of those regulations, 3(2) and (3) of the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (“Import Duty Regulations”) and regulations 52 and 53 and, for the purposes of those regulations, 4 of the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108) (“Export Regulations”) into force on 27th September 2019.

These provisions enable HMRC to publish a notice listing locations as a “RoRo listed location” (defined in regulation 130(1) of the Import Duty Regulations and regulation 52 of the Export Regulations). Other provisions in the Import Duty Regulations and Export Regulations will, when they are commenced, impose obligations in relation to certain goods that are imported or exported from a RoRo listed location.

An Impact Assessment has not been prepared for this instrument as it gives effect to previously announced policy and it is a commencement instrument.