Search Legislation

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

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening Options

Changes over time for: Section 7

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019, Section 7. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Reviews and appealsU.K.

This section has no associated Explanatory Memorandum

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 [F1IP completion day] except the EUCL; and

(b)

after [F1IP completion day], the EU Customs Code except the EUCL.

Textual Amendments

Commencement Information

I1Reg. 7 not in force at made date, see reg. 1(2)

I2Reg. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M11994 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.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources