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The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019

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This is the original version (as it was originally made).

Isle of Man: modifications of UK customs provisions

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6.—(1) The Customs (Export) (EU Exit) Regulations 2019(1) are modified as follows.

(2) In regulation 9 (interpretation), “qualifying departing traveller” shall be read as follows—

““qualifying traveller” means an individual who—

(a)

is resident in the United Kingdom or the Isle of Man and is departing for a temporary stay outside the United Kingdom and Isle of Man; or

(b)

is not resident in the United Kingdom or the Isle of Man and is departing after a temporary stay in the United Kingdom.”.

(3) In regulation 12 (eligibility of persons to make export declarations), in paragraph (2)(b), the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man.

(4) In regulation 56 (residence or establishment in the United Kingdom), the references to “established in the United Kingdom” shall be read as references to established in the United Kingdom or the Isle of Man.

(5) In regulation 67(1) (Union goods declared to the export procedure; re-export declaration lodged in respect of Non-Union goods)—

(a)the references in sub-paragraphs (a) and (b) to “HMRC” shall be read as references to HMRC or the Isle of Man Treasury, and

(b)the condition that “the goods have not been exported from the United Kingdom” shall be read as a condition that the goods—

(i)have not been exported from the United Kingdom or the Isle of Man, and

(ii)are located in the United Kingdom after exit day.

(6) In regulation 69 (cessation of effect of EUCL), in paragraph (2)(a), the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man.

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