# The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024, Regulation 2: Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018


(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.
(2) In regulation 4(3C) (notification of importation), for sub-paragraph (c) substitute—
“(c) section 30C(3) of the Act applies to the goods,”.
(3) In regulation 29C(4) (transitional EIDR simplified Customs declaration process)—
(a) in sub-paragraph (c), omit “or”;
(b) at the end of sub-paragraph (d) for “.” substitute “; or”;
(c) after sub-paragraph (d) insert—
“(e) a declaration of goods which were removed from the Republic of Ireland or Northern Ireland to Great Britain on or after 31st January 2024.”.
(4) In regulation 131I(2) (notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations), for sub-paragraph (e) substitute—
“(e) goods to which section 30C(3) of the Act applies.”.

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Source: https://www.legislation.gov.uk/uksi/2024/12/regulation/2 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-regulations-2024/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.