{
  "url": "https://openlegislation.uk/customs-import-duty-transit-and-miscellaneous-amendments-eu-exit-regulations-2019/regulation-2",
  "json_url": "https://openlegislation.uk/customs-import-duty-transit-and-miscellaneous-amendments-eu-exit-regulations-2019/regulation-2.json",
  "legislation": "uksi/2019/326",
  "legislation_title": "The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-transit-and-miscellaneous-amendments-eu-exit-regulations-2019",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Ship's Report, Importation and Exportation by Sea Regulations 1981",
  "text": "(1) The Ship's Report, Importation and Exportation by Sea Regulations 1981 are amended as follows.\n(2) In regulation 8(e)—\n(a) in sub-paragraph (i) after “(Import Duty)” insert “ (EU Exit) ”;\n(b) at the end of sub-paragraph (ii), after the semi-colon omit “and”;\n(c) at the end of sub-paragraph (iii) insert “ ; and ”;\n(d) after sub-paragraph (iii) insert—\n“(iv) paragraph (d) shall not apply in relation to goods—\n(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\n(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.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1981/1260; amended by S.I. 1986/1819 and 2018/1247. There are other amending instruments, but none is relevant."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 2 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/2019/326/regulation/2",
    "retrieved_at": "2026-10-28T22:46:56.990960+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."
}