The Customs (Export) (EU Exit) Regulations 2019

PART 6 U.K. Goods exported from RoRo listed locations [F1 or specified export locations]

Textual Amendments

F1 Words in Pt. 6 heading inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(3) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(3) (revoked))

Modifications etc. (not altering text)

C1 Pt. 6 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)

Interpretation of Part U.K.

52.  In this Part—

[F2 “export location” means a RoRo listed location or a specified export location;]

“RoRo listed location” means a location in the United Kingdom listed in a notice published by HMRC; and

“RoRo vehicle” has the meaning given in regulation 129 (interpretation) of CIDEER 2018.

[F3 “specified export location” means a location in the United Kingdom listed in a notice published by HMRC.]

Textual Amendments

F2 Words in reg. 52 inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(4)(a) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(4)(a) (revoked))

F3 Words in reg. 52 inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(4)(b) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(4)(b) (revoked))

Commencement Information

I1 Reg. 52 not in force at made date, see reg. 1(5)

I2 Reg. 52 in force at 27.9.2019 by S.I. 2019/1282, reg. 2(b)

RoRo listed locations for export [F4 and specified export locations] U.K.

53.—(1) In relation to the export of goods, a location may be a RoRo listed location if—

(a) the location is the Cheriton Channel Tunnel Terminal at Folkestone, Kent, or part of that location; or

(b) it is another location, where the following conditions are met, namely—

(i) the location is only or predominantly used by RoRo vehicles as a place where goods carried by those vehicles are exported; and

(ii) HMRC consider that a common export procedure at the location would be significantly impeded if, in respect of goods to be exported which are carried by RoRo vehicles arriving at or departing from the location, the modifications in regulation 54 did not apply.

(2) In paragraph (1)(b), “location” means a port or railway terminal or that part of a port or railway terminal in respect of which the conditions in that paragraph are met.

[F5 (2A) In relation to the export of goods a location may be a “specified export location” if—

(a) it is not a RoRo listed location;

(b) it is an airport, port or railway terminal; and

(c) HMRC considers that a common export procedure at the location would be significantly impeded due to limited storage capacity if the modifications in regulation 54 did not apply.]

(3) Paragraphs (3) to (6) of regulation 130 (RoRo listed locations) of CIDEER 2018 apply [F6 to the listing of—

(a) a RoRo listed location; or

(b) a specified export location (as if it were a RoRo location).]

Textual Amendments

F4 Words in reg. 53 heading inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(5) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(5) (revoked))

F5 Reg. 53(2A) inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(6)(a) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(6)(a) (revoked))

F6 Words in reg. 53(3) substituted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(6)(b) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(6)(b) (revoked))

Commencement Information

I3 Reg. 53 not in force at made date, see reg. 1(5)

I4 Reg. 53 in force at 27.9.2019 by S.I. 2019/1282, reg. 2(b)

[F7 Specified export locations and] RoRo listed locations: modifications in relation to export declarations U.K.

54.— [F8 (1) This regulation applies to an export declaration in respect of goods which are—

(a) carried by a RoRo vehicle to, and are exported on a RoRo vehicle from, a RoRo listed location; or

(b) transported to and exported from a specified export location.]

(2) There is no requirement to make the goods available for examination except—

(a) in cases specified in a notice which may be given by HMRC; or

(b) if an HMRC officer requires that the goods are made available for examinationF9 ...

(3) Even if there is no requirement to make goods available for examination, regulation 12(2)(a) (eligibility of persons to make export declarations) applies as if there is that requirement.

(4) Even if goods are required to be made available for examination by or under paragraph (2), a notification for the purposes of regulation 40(5) (obligation to make goods available for examination) is not required except in circumstances which may be specified in a notice given by HMRC.

(5) The export declaration must not be amended or withdrawn M1 after it is made without the consent of an HMRC officer, other than to substitute [F10 information of a description specified in a notice given by HMRC].

(6) A notification of export of goods is deemed to have been given in respect of goods [F11 to which this regulation applies and which have been] declared for a common export procedure F12 ...

(7) But paragraph (6) does not apply—

(a) in cases specified in a notice which may be given by HMRC; or

(b) if an HMRC officer requires that a notification of export of goods is given in respect of the goods.

[F13 (7A) If required to do so by an HMRC officer, evidence of compliance with regulation 10(1) of these Regulations in relation to goods to which this regulation applies must be produced to an HMRC officer, by a person—

(a) in possession or control of a vehicle in which the goods are being or have been transported to the export location; or

(b) who has made an export declaration in relation to the goods.

(7B) For the purposes of paragraph (7A)—

(a) a “person in possession or control of a vehicle” includes the driver or the haulier;

(b) HMRC Commissioners may list the types of evidence that they will accept in a public notice.]

F14 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7 Words in reg. 54 heading substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(a)

F8 Reg. 54(1) substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(b)

F9 Words in reg. 54(2)(b) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 9(16); S.I. 2020/1643, reg. 2, Sch.

F10 Words in reg. 54(5) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 14(18); S.I. 2020/1643, reg. 2, Sch.

F11 Words in reg. 54(6) inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(c)(i)

F12 Words in reg. 54(6) omitted (1.1.2022) by virtue of The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(c)(ii)

F13 Reg. 54(7A)(7B) inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(7)(d)

F14 Reg. 54(8)(9) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 7(9); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C2 Reg. 54(6)(7) applied (with modifications) (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 2(1)(2); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I5 Reg. 54 not in force at made date, see reg. 1(5)

I6 Reg. 54 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 See Chapter 12 of Part 4.

[F15 Control of goods carried to and from RoRo listed locations or specified export locations U.K.

54AA.— (1) Paragraph (2) applies for the purposes of enabling an HMRC officer to exercise control of goods under regulation 41 in respect of goods which are being transported to, or have arrived at, an export location.

(2) Where an export declaration has been made in respect of the goods, an HMRC officer may issue a notice to the person who has made the export declaration stating that the goods have permission to progress to the export location (a “P2P notice”) if the officer is satisfied that the conditions in regulation 43(1) have been met.

(3) An operator of a relevant vehicle at an export location must take reasonable steps to ensure that P2P notices have been issued in respect of the goods in paragraph (2) prior to those goods being boarded or loaded onto the vehicle.

(4) HMRC Commissioners may specify details of how a vehicle operator may demonstrate compliance with the obligation in paragraph (3) in a public notice.

(5) For the purposes of this regulation a “relevant vehicle” means a ship, aircraft or railway vehicle.

Textual Amendments

F15 Regs. 54AA, 54AB inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(8)

Export declarations: extension of modifications for RoRo listed locations to other locations U.K.

54AB.— (1) HMRC Commissioners may specify in a notice that one or more of the provisions in paragraph (2) relating to RoRo listed locations shall apply to any other location where they consider that a common export procedure would otherwise be significantly impeded at that location.

(2) The provisions referred to in paragraph (1) are—

(a) regulation 22(4) and (5) (export declarations by conduct: certain goods in vehicles);

(b) regulation 24(3) (export declarations by conduct: certain goods subject to temporary admission procedure);

(c) regulation 29A(1) and (2)(c) (export declarations: miscellaneous consequential provisions);

(d) regulation 47(3)(d) and (4) (amendment or withdrawal of export declarations).

(3) A notice made under paragraph (1) must set out the location and the provisions applying to that location.]

Textual Amendments

F15 Regs. 54AA, 54AB inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(8)