The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

Application of Part 3 U.K.

8.—(1) This Part applies in any case where—

(a) an eligible person undertakes to export, and exports, goods from the United Kingdom [F1 and the export occurs as a result of the removal of the goods from Great Britain];

(b) the goods are not excepted goods; and

(c) the export is to occur, and occurs—

(i) at a place specified in a public notice given by HMRC Commissioners; and

(ii) in circumstances which are so specified.

(2) A person is an “eligible person” for the purposes of this Part if—

(a) the person is of a description specified in a public notice given by HMRC Commissioners; and

(b) the person is not subject to a notice given by an HMRC officer under paragraph (3) in relation to the export.

(3) An HMRC officer may give a notice to a person if, in the opinion of the officer, the person ought not to be regarded as a fit and proper person for the purposes of this Part.

(4) A person is subject to a notice given by an HMRC officer under paragraph (3) from the time and date specified in the notice in relation to any export of goods after that time.

(5) The time and date specified for the purposes of paragraph (4) must not be—

(a) in a case where an HMRC officer is satisfied that the notice is received by the eligible person at the time it is given, earlier than the time the notice is given; or

(b) in all other cases, less than 72 hours after the notice is given.

(6) An HMRC officer may, by notice, withdraw a notice given to a person under paragraph (3), and the person ceases to be subject to the notice under paragraph (3) from the day specified in the notice of withdrawal in relation to any export of goods on or after that day.

(7) A decision by an HMRC officer that a person ought not to be regarded as a fit and proper person for the purposes of this Part is to be treated—

(a) as a relevant decision for the purposes of Chapter 2 of Part 1 of the Finance Act 1994 (reviews and appeals); and

(b) as an ancillary matter for the purposes of section 16 of that Act (powers of appeal tribunal).

(8) In this regulation—

(a) any reference to the time a notice is given means the time at which the HMRC officer issues the notice;

(b) “excepted goods” means goods of a description specified in a public notice given by HMRC Commissioners.

Textual Amendments

F1 Words in reg. 8(1)(a) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 41(3); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 8 not in force at made date, see reg. 1(2)

I2 Reg. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.