# The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019, Note: Explanatory note

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

(This note is not part of the Regulations)
These Regulations are made in exercise of the powers in sections 51(1)(a) and (c), 52 and 56 of the Taxation (Cross-border Trade) Act 2018 (“TCTA”) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union and in consequence of the TCTA. They are to come into force on such day as the Treasury by regulations appoint.
The Regulations make consequential amendments to the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 and the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 to take account of changes made by the European Union (Withdrawal) Act 2018 and TCTA.
Regulations 3, 6 and 7 amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 to reflect the new tax and duty regimes provided for by TCTA, including the abolition of acquisition tax and the extension of import VAT to the importation of goods from EU member States. Regulation 4 amends the definition of “entitled person” for the purposes of the reliefs provided for in Part 6 of that Order, so that it includes a person whose circumstances are such that, had those circumstances existed immediately before exit day, the person would have enjoyed privileges or immunities of the type described in article 14(a) of the Order. Regulation 5 amends the Order to reflect the fact that the United Kingdom is to leave the European Union.
Regulations 9, 10 and 13 amend the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 so that the provisions for the reliefs contained in that Order no longer make a distinction between member States of the European Union and other countries. Regulations 11 and 12 amend references to procedures and provisions relating to customs duties in line with TCTA's imposition of import duty and the procedures associated with it.
This instrument will be covered by an overarching HMRC impact assessment (second edition) which will be published and available on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal .

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Source: https://www.legislation.gov.uk/uksi/2019/91/note (the official version)
Page: https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.