The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024

Citation, commencement and effect

1.—(1) These Regulations may be cited as the Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024.

(2) These Regulations come into force on 31st January 2024.

(3) Regulations 2(2) and 4 have effect in respect of goods removed from the Republic of Ireland to the United Kingdom on or after 31st January 2024.

Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

2.—(1) The Customs (Import Duty) (EU Exit) Regulations 2018(1) are amended as follows.

(2) In regulation 4(3C) (notification of importation)(2), for sub-paragraph (c) substitute—

“(c) section 30C(3) of the Act(3) applies to the goods,”.

(3) In regulation 29C(4) (transitional EIDR simplified Customs declaration process)(4)—

(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)(5), for sub-paragraph (e) substitute—

“(e) goods to which section 30C(3) of the Act applies.”.

Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020

3.—(1) The Customs (Northern Ireland) (EU Exit) Regulations 2020(6) are amended as follows.

(2) In regulation 20 (modification of the application of import duty provisions), after paragraph (2)(a)(ii), insert—

“(iia) section 34 of the Act(7) (presentation of goods to Customs on import or export);”.

(3) After regulation 25 (goods exported on removal from Northern Ireland – establishment) insert—

“Treatment of qualifying Northern Ireland goods in Northern Ireland

25A.   Qualifying Northern Ireland goods(8) that are in Northern Ireland and are not domestic goods are to be treated as if they were domestic goods for the purposes of Part 1 of the Act (import duty).”.

(4) In regulation 27 (retention of domestic goods status – declarations)—

(a) for paragraph (1) substitute—

“(1) This regulation applies to goods (“regulation 27 goods”) that are—

(a) mentioned in regulation 26(5); and

(b) specified in a notice published by HMRC.”;

(b) in paragraph (2)—

(i) for “the goods to which this regulation applies” substitute “regulation 27 goods”;

(ii) in sub-paragraph (b) omit “and”;

(iii) after sub-paragraph (b) insert—

“(ba) section 34 of the Act (presentation of goods to Customs on import or export); and”;

(c) after paragraph (2) insert—

“(3)  The provisions referred to in paragraph (2) apply as if any reference to “chargeable goods”(9) were a reference to regulation 27 goods.

(4) HMRC must publish a notice for the purposes of paragraph (1).”.

Amendment of the Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022

4.—(1) The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022(10) are amended as follows.

(2) In regulation 7 (modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010), for paragraph (c) substitute—

“(c) that were in Northern Ireland immediately before they were removed to Great Britain.”.

Transitional supplementary Customs declarations

5.—(1) Where a transitional simplified Customs declaration is made in respect of goods, a transitional supplementary Customs declaration will be treated as having been made in respect of those goods, either on 31st January 2024 or at the time at which the transitional simplified Customs declaration was made, whichever is later, providing that—

(a) no transitional supplementary Customs declaration has been made in respect of the goods,

(b) in accordance with regulation 26(5) of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (retention of domestic goods status), the goods did not cease to be domestic goods when exported from the United Kingdom as a result of their removal from Northern Ireland, and

(c) the period specified in a notice published by HMRC under regulation 29C(1)(b)(ii) of the Customs (Import Duty) (EU Exit) Regulations 2018 (transitional EIDR simplified Customs declaration process) has not ended.

(2) In this regulation “transitional simplified Customs declaration” and “transitional supplementary Customs declaration” have the same meanings as in regulation 14 of the Customs (Import Duty) (EU Exit) Regulations 2018.

Amanda Milling

Joy Morrissey

Two of the Lords Commissioners of His Majesty’s Treasury

8th January 2024

Myrtle Lloyd

Jonathan Athow

Two of the Commissioners for His Majesty’s Revenue and Customs

8th January 2024