Regulation 2 Amendment of the Ship's Report, Importation and Exportation by Sea Regulations 1981I1I2

in sub-paragraph (i) after “(Import Duty)” insert “ (EU Exit) ”;

at the end of sub-paragraph (ii), after the semi-colon omit “and”;

at the end of sub-paragraph (iii) insert “ ; and ”;

after sub-paragraph (iii) insert—

“(iv)

paragraph (d) shall not apply in relation to goods—

(aa)

to which regulation 131 of the Customs (Import Duty) (EU Exit) Regulations 2018 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies; and

(bb)

which have been declared, and the declaration has been accepted by HMRC, in accordance with provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018.”.