The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

PART 3 U.K. Reviews and appeals

Reviews and appeals U.K.

7.—(1) The decisions listed in paragraph (2) are to be treated as if they were listed in Schedule 5 to the Finance Act 1994 (decisions subject to review and appeal) M1 .

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

(a) any decision made under EU Customs legislation—

(i) which corresponds to the description of a decision in paragraph 1(aa) to (e), (h) or (i) of Schedule 5 to the Finance Act 1994;

(ii) in relation to any goods, as to whether or not the entry, unloading, transhipment or transit of the goods, or their release by or to any person or for any purpose, is to be allowed or otherwise permitted;

(iii) as to whether or not, in any particular case, a fee is to be charged to any person or as to the amount of any such fee;

(iv) in relation to a decision falling within paragraphs (i) to (iii) of this sub-paragraph, as to the conditions subject to which that decision is made or, as the case may be, the matters to which that decision relates have effect;

(v) as to the time at which, or the period within which, any obligation to do anything required or authorised by EU Customs legislation is to be complied with; or

(vi) as to whether or not a decision falling within paragraphs (i) to (v) of this sub-paragraph is to be varied, suspended or revoked, including a decision as to whether or not the time at which any such decision is to take effect is to be deferred, and a decision as to whether or not a licence, authorisation or approval is to be suspended or revoked or the terms of a licence, authorisation or approval are to be varied;

(b) any decision, so far as it is made under any provision made by or under the Taxation (Cross-border Trade) Act 2018, as to whether or not any person is to be required to give any guarantee for the fulfilment, in whole or in part, of any obligation to pay any import duty and excise duty M2 , or as to the form, amount or conditions of any such guarantee.

(3) In this regulation—

“EUCL” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018;

“EU Customs Code” has the same meaning as it has in regulation 6;

“EU Customs legislation” means—

(a)

the EU Customs Code as it had effect before [F1 IP completion day] except the EUCL; and

(b)

after [F1 IP completion day], the EU Customs Code except the EUCL.

Textual Amendments

F1 Words in reg. 7(3) substituted (30.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(3), 17(3)

Commencement Information

I1 Reg. 7 not in force at made date, see reg. 1(2)

I2 Reg. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 1994 c. 9. Relevant amendments were made by paragraphs 142 and 145 of Schedule 7 to the Taxation (Cross-border) Trade Act 2018 (c. 22). There are other amendments but none are relevant.

M2 “Excise duty” is defined in section 53 of the Taxation (Cross-border Trade) Act 2018 (c. 22) for the purposes of Part 5 of that Act.