# The Customs (Modification and Amendment) (EU Exit) Regulations 2020, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of the Regulations)
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.
Regulation 1 provides for citation and commencement. Regulations 1 and 3 come into force as soon as possible to allow persons who may not currently apply to be authorised to defer the payment of import duty to apply for authorisation prior to the end of the transition period. The rest of the regulations come into force on IP completion day.
Regulation 2 modifies the application of paragraph 158 of Schedule 7 to the Act to ensure that the term “vehicle” includes ships, aircraft and railway vehicles.
Regulation 3 amends the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) to allow persons who are not established in the United Kingdom to be authorised to defer the payment of import duty.
Regulation 4 amends the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to provide for full relief from import duty in relation to goods declared for an outward processing procedure in order to be repaired or altered where there is an arrangement with the government of another country that no customs duty is to be applied to such goods
Regulation 5 amends the Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449) to include provision providing for how goods located in Northern Ireland are to be treated when the EU Customs Code ceases to apply to those goods in accordance with the EU withdrawal agreement.
Regulation 6 amends the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605). Paragraphs (2), (3), (5) and (6) provide for the modification of the application of the customs tariff in relation to goods chargeable to duty under sections 30A and 40A of the Act by modifying the application of the Tariff of the United Kingdom reference document. Paragraph (8) inserts Chapter 5 to provide for relief or repayment of duty charged under section 30A(3) or 40A(1) where such relief or repayment would not breach de minimis state aid limits. Paragraphs (4) and (7) make minor consequential amendments to those regulations.
Regulations 7 and 8 make consequential amendments in relation to the Customs (Contravention of a Relevant Rule) Regulations 2003 (S.I. 2003/3113) and the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385).
The notices referred to in regulations 16F, 16G, 16H and 16S of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) that are inserted by regulation 6(8)) will be published at https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the notices electronically may access them, while government advice on social distancing and unnecessary travel applies, in hard copy by post free of charge on application to 07741835049, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2020/1629/note (the official version)
Page: https://openlegislation.uk/customs-modification-and-amendment-eu-exit-regulations-2020/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.