The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 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.”.

(1)

S.I. 2018/1248.

(2)

Regulation 4(3C) was inserted by S.I. 2019/326. Relevant amending instruments are S.I. 2019/1346, 2020/1088, 2020/1234 and 2021/1347. S.I. 2021/1347 was relevantly amended before it came into force by S.I. 2021/1444.

(3)

Regulation 2(1) of S.I. 2018/1248 provides that “the Act” means the TCTA. Regulation 19 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) (“the NI Regulations”) contains provision setting out when section 30C(3) of the Act does not apply to goods.

(4)

Regulation 29C was inserted by S.I. 2020/1088. It has been relevantly amended by S.I. 2021/1444.

(5)

Regulation 131I was inserted by S.I. 2021/1347.