{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-provisions-eu-exit-no-2-regulations-2019/regulation-8",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-provisions-eu-exit-no-2-regulations-2019/regulation-8.json",
  "legislation": "uksi/2019/1346",
  "legislation_title": "The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-provisions-eu-exit-no-2-regulations-2019",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019",
  "text": "(1) The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 are amended as follows.\n(2) In regulation 2(4)—\n(a) in the entry under the heading “Goods exported from RoRo listed locations” omit “at a place specified in a notice by HMRC”;\n(b) after the entry under the heading “Goods exported from RoRo listed locations” insert—\n“\nUnaccompanied goods\nThe Customs (Export) (EU Exit) Regulations 2019\nRegulation 54B(1)\nWhere goods are exported on a through train from St Pancras International goods must be made available for examination—\n(a) in cases specified in a notice which may be given by HMRC; or\n(b) if an HMRC officer requires that the goods are available for examination.\nThe person who made the export declaration (E) or (where applicable) a person who has been secured by E to make the goods available for examination on E's behalf.\n£2,500.\n”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2019/148. The relevant amending instrument is S.I. 2019/486."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Regulation 54B is inserted by regulation 7(10) of these Regulations."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 8 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/2019/1346/regulation/8",
    "retrieved_at": "2026-10-28T22:36:41.145412+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."
}