The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

Customs transit procedures U.K.

8.—(1) The Customs Transit Procedures (EU Exit) Regulations 2018 are amended as follows.

(2) In Schedule 1—

(a) paragraph 1(5)(a) after “acceded to it” insert “ , and also includes the Isle of Man, the Channel Islands and the Sovereign Base Areas of Akrotiri and Dhekelia ”;

(b) insert after paragraph 1(6)—

“(7) For the purposes of the common transit procedure, goods brought directly to the United Kingdom from the Isle of Man are not imported.

(8) Sub-paragraph (1), first indent does not apply in the case of goods brought into the United Kingdom directly from the Channel Islands or the SBA.

(9) For the purposes of this Schedule, references to—

(a) the Channel Islands are to the Bailiwick of Jersey or Guernsey, as the case requires;

(b) the “SBA” are to the Sovereign Base Areas of Akrotiri and Dhekelia.”;

(c) insert after paragraph 2(10)—

“(11) Each of sub-paragraphs (A1), (1) and (6) do not apply where the goods are to be, or are, brought into the United Kingdom directly from the Isle of Man, the Channel Islands or the SBA.”;

(d) paragraph 13, insert after sub-paragraph (3)—

“(4) The deemed transit procedure in paragraph 1(1) is deemed to be discharged, and paragraph 14 does not apply, when and to the extent that the goods in question are declared and accepted for another Customs procedure pursuant to TCTA, Schedule 2, paragraph 18(2).”;

(e) paragraph 14(1), before the first “goods”, insert “ chargeable ”;

(f) insert after paragraph 25(9)—

“(10) But if the goods in sub-paragraph (9) are re-imported directly from the Channel Islands or the SBA, those goods must be presented to Customs on re-import when they are brought into the United Kingdom.

(11) The goods in sub-paragraph (9) remain subject to paragraph 27, except as provided for by paragraph 27(8).”;

(g) paragraph 27, insert after sub-paragraph (7)—

“(8) Each of sub-paragraphs (A1), (1) and (4) do not apply where the goods are to be, or are, brought into the United Kingdom directly from the Isle of Man, the Channel Islands or the SBA.”;

(h) paragraph 35(1)(b), after “United Kingdom” insert “ , the Isle of Man, the Channel Islands or the SBA ”;

(i) paragraph 38, insert as sub-paragraph (4)—

“(4) The deemed transit procedure in paragraph 25(9) is deemed to be discharged, and paragraph 39 does not apply, when and to the extent that the goods in question are declared and accepted for another Customs procedure pursuant to TCTA, Schedule 2, paragraph 18(2).”;

(j) paragraph 41(1), in the opening words, after “conditions” insert “ of ”;

(k) paragraph 59, before “recipient” insert “ carrier or ”.

(3) In Schedule 3—

(a) paragraph 1, before the first “transit” insert “ a ”;

(b) insert after paragraph 1—

“1A.   The UK transit procedure is also available for chargeable goods to move from the United Kingdom subject to a transit procedure that ends in the Isle of Man.”;

(c) insert after paragraph 3—

“3A.— (1) Where chargeable goods arrive in the Isle of Man, and are subject to the UK transit procedure, paragraph 3(b) applies as if the customs office of destination is the one in the Isle of Man where the goods are presented preliminary to ending that procedure.

(2) Where goods arrive in the United Kingdom from the Isle of Man or the Channel Islands, and are then chargeable goods declared for the UK transit procedure under paragraph 4(1A) or paragraph 4(1)—

(a) a reference in paragraph 5(1) or 5(2) made to Schedule 1 that is about HMRC may also be taken as a reference to the corresponding customs authority of the Isle of Man or the Channel Islands;

(b) a reference in paragraph 5(3) made to Schedule 1, paragraph 25(5) that is about HMRC may also be taken as a reference to the corresponding customs authority of the Isle of Man or the Channel Islands.

(3) Where sub-paragraph (1) applies, a reference in paragraph 8(1), 8(2) or 9(1) made to Schedule 1 (except about any time-limit set by HMRC) that is about HMRC or the United Kingdom may also be taken as a reference to the corresponding customs authority for the Isle of Man or to the Isle of Man, respectively.

(4) Nothing in this Schedule is to be taken as imposing any duty or obligation on the customs authority for the Isle of Man or the Channel Islands.

(5) References in this Schedule to the Channel Islands are to the Bailiwick of Jersey or Guernsey, as the case requires.”;

(d) insert after paragraph 4(1)—

“(1A) The Customs declaration F1 ... in sub-paragraph (1) is deemed as made and accepted where goods arrive in the United Kingdom from the Isle of Man subject to a procedure corresponding in the Isle of Man to the UK transit procedure; and those goods are then chargeable goods.

(1B) For the purposes of sub-paragraph (1A), any function carried out by the Isle of Man customs authority pre-arrival, and corresponding to a pre-departure function of HMRC in relation to the UK transit procedure, substitutes for that pre-departure function.”;

(e) insert after paragraph 4(4)—

“(5) Use of the UK transit procedure for chargeable goods that are to move from the United Kingdom to the Isle of Man is subject to a declaration made for this purpose and accepted by HMRC, and to the provision of a guarantee as provided for in sub-paragraph (1), first and second indents.

(6) The declaration in sub-paragraph (5) is deemed to be within TCTA, Schedule 2, paragraph 5(1)(a).”;

(f) insert after paragraph 7—

“7A.   For a UK transit procedure covered by paragraph 1A and where the goods are in the Isle of Man, paragraph 7 applies as if the customs authority for the Isle of Man is HMRC (except in relation to any route prescribed for the procedure by HMRC) and as if the Isle of Man is within the United Kingdom.”;

(g) insert after paragraph 8(5)—

“(6) For a UK transit procedure that ends in the Isle of Man—

(a) sub-paragraph (5)(a) applies in relation to Schedule 1, paragraph 35(1)(b) as if—

(i) the customs authority in question is any other than HMRC or the customs authority for the Isle of Man, and

(ii) the document or customs record establishes that the goods have physically left the United Kingdom and the Isle of Man;

(b) sub-paragraph (5)(b) applies as if the United Kingdom includes the Isle of Man.

(7) A UK transit procedure also ends as provided for by paragraph 13(1).”;

(h) insert after paragraph 9(5)—

“(6) A UK transit procedure is also discharged as provided for by paragraph 13(1).”;

(i) insert after paragraph 11(2)—

“(3) Sub-paragraph (1) applies only where the UK transit procedure is discharged in the United Kingdom and otherwise than under TCTA, Schedule 2, paragraph 18(2).”;

(j) insert after paragraph 12—

“13.— (1) The export of the chargeable goods from the United Kingdom in accordance with the applicable export provisions in TCTA, section 35(1) ends and discharges the UK transit procedure.

(2) Discharge of the UK transit procedure under paragraph 9(1) or sub-paragraph (1) is only available where the procedure has not already been discharged under TCTA, Schedule 2, paragraph 18(2),”.

Textual Amendments

F1 Words in reg. 8(3)(d) omitted (31.10.2019) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(3)(b), 9(3)

Commencement Information

I1 Reg. 8 not in force at made date, see reg. 1(3)

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