The Customs (Tariff Quotas) (EU Exit) Regulations 2020

Regulation 46

SCHEDULE 4 Crown Dependencies

Modifications in respect of Crown Dependencies: General

1.  The provisions of the Act and of these Regulations, as modified by the following paragraphs, have effect in respect of the customs matters covered by this Schedule.

2.  In this Schedule, “the United Kingdom–Crown Dependencies Customs Union” means, collectively, the customs union arrangements which were specified in the Exchange of Letters and the Arrangements referred to in the following Orders in Council—

(a) The Crown Dependencies Customs Union (Guernsey) (EU Exit) Order 2019(1);

(b) The Crown Dependencies Customs Union (Isle of Man) (EU Exit) Order 2019(2);

(c) The Crown Dependencies Customs Union (Jersey) (EU Exit) Order 2019(3).

Modification of the Act: Crown Dependencies

3.  The Act is modified as follows—

(a) for the purposes of section 11 (quotas), references to goods that are subject to a quota are to be read as including goods that are subject to a quota under equivalent provisions of customs legislation that are in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) for the purposes of section 19 (reliefs), the reference to provision for full or partial relief from a liability to import duty is to be read as including provision for full or partial relief under equivalent provisions of customs legislation that are in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

Modification of these Regulations: Crown Dependencies

4.—(1) These Regulations are modified in accordance with paragraph 5 where—

(a) goods that are subject to a quota by virtue of these Regulations are subject to a quota under equivalent customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey; or

(b) goods that are “preferential quota goods” by virtue of the Customs PTA Regulations are subject to a preferential quota under equivalent customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(2) Paragraph 5(q) applies to the provision for quota goods to be subject to a licensing system under Part 3, as that Part has effect when read with—

(a) Part 2 of these Regulations; and

(b) regulation 4 of the Customs PTA Regulations,

and for these purposes “quota goods” means goods which are quota goods for the purposes of Part 3.

5.  These Regulations are modified as follows—

(a) references to goods that are “subject to a quota” by virtue of these Regulations are to be read as including goods that are subject to a quota in any territory within the United Kingdom-Crown Dependencies Customs Union and references elsewhere in these Regulations to “quota duty rate”, “quota goods”, “quota number”, “quota period” “Quota Table” and “quota volume” are to be construed accordingly;

(b) references in these Regulations to “the Customs PTA Regulations” are to be read as references to those Regulations as modified by Schedule 2 to the Customs PTA Regulations;

(c) any references to a free-circulation procedure or an authorised use procedure are to be read as including any equivalent free circulation procedure or authorised use procedure under customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey and—

(i) the meaning of “a customs procedure” in regulation 9(3)(b) and 17(3)(b); and

(ii) references in Part 3 to the release of goods under the free-circulation procedure, as such references apply to goods of a description specified in regulation 21(2),

are to be construed accordingly;

(d) any references to “the Special Procedures Regulations”, other than the reference to those Regulations in regulation 45, are to be read as including a reference to any equivalent customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(e) in regulation 1(3), the reference to goods imported into the United Kingdom from any country or territory outside the United Kingdom is to be read as including a reference to goods imported into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(f) in regulation 2—

(i) the definition of the “customs value” of goods is to be read as a reference to the customs value of such goods as determined in accordance with the methodology set out in any provision of customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey which is equivalent to Part 12 of the Customs (Import Duty) (EU Exit) Regulations 2018;

(ii) the reference to other words and expressions having the meaning given in the Customs Tariff (Establishment) (EU Exit) Regulations 2020 is to be read as a reference to the meaning given to such words and expressions in equivalent customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(g) in regulation 3(1), the reference to “the United Kingdom” is to be read as a reference to “the United Kingdom or any other territories within the United Kingdom–Crown Dependencies Customs Union where the goods are subject to a quota”;

(h) in regulation 6(1), the reference to “the United Kingdom” is to read as a reference to “the combined territory of the United Kingdom and any other territories within the United Kingdom–Crown Dependencies Customs Union where the goods are subject to a quota”;

(i) in regulation 8, the reference to “the Goods Classification Table” is to be read as including a reference to any such Table made under equivalent customs legislation in force in the Isle of Man or, as the case may be, the Bailiwick of Jersey or the Bailiwick of Guernsey;

(j) in regulation 9(1)(f), the reference to “Customs” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(k) in regulation 11(3), the reference to “the United Kingdom” is to be read as a reference to “the United Kingdom or any other territories within the United Kingdom–Crown Dependencies Customs Union”;

(l) in regulation 12—

(i) in paragraph (1), the reference to “the order in which Customs accept the request to benefit from the relevant quota” is to be read as including a reference to the order of acceptance of such a request by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation in force in those territories;

(ii) in paragraph (2), the references to “acceptance of the goods by Customs” and “acceptance by Customs of the declaration for a customs procedure” are to be read as including the acceptance by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey of any such declaration of relevant goods into their territories;

(iii) in paragraphs (3), (4) and (5), the references to “Customs” are to be read as including the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(m) in regulation 13—

(i) in paragraph (1), the reference to “acceptance by Customs of the declaration for a customs procedure” is to be read as including the acceptance by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey of any such declaration of relevant goods into their territories;

(ii) in paragraphs (2), (3) and (4), references to “Customs” are to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(n) in regulation 16, the reference to “the arrangements under Part 3 for the importation of quota goods to be subject to a licensing system” under Part 3 is to be read as including a reference to any such arrangements under the licensing system which applies under Part 3, as modified by this Schedule, in relation to applications for a licence to import quota goods from any person intending to import such goods into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(o) in regulation 19(1) and (2)(b), the references to an import licence being “valid in accordance with regulation 35” are to be read as including a reference to any such licence being valid under the licensing system which applies under Part 3, as modified by this Schedule, in relation to applications for a licence to import quota goods from any person intending to import such goods into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(p) in regulation 19(3), the reference to “the United Kingdom” is to be read as a reference to “the United Kingdom or any other territories within the United Kingdom–Crown Dependencies Customs Union”;

(q) in Part 3, the provision made for quota goods to be subject to a licensing system is to apply to any application made for a licence to import quota goods from a person intending to import such goods into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey, in the same way as that licensing system applies to an application from a person intending to import quota goods into the United Kingdom and for these purposes—

(i) in regulation 24 —

(aa) paragraph (1)(a) is disapplied as regards an applicant intending to import quota goods into the Bailiwick of Guernsey or the Bailiwick of Jersey and, in the case of an applicant intending to import quota goods into the Isle Of Man, the reference to “the Value Added Tax Act 1994” is to be read as a reference to the equivalent legislation in force in the Isle of Man;

(bb) the references to “established in the United Kingdom” are to be read as references to being established in the United Kingdom or, as the case may be for the applicant concerned, the Bailiwick of Guernsey, the Isle of Man or the Bailiwick of Jersey and references in paragraph 2(a) and (b) to “the United Kingdom” are accordingly to be read as references to the United Kingdom or, as the case may be the Bailiwick of Guernsey, the Isle of Man or the Bailiwick of Jersey;

(ii) in regulation 27(4), the reference to “a declaration for a Customs procedure (including a certified copy of such a declaration)” is to be read as including any such declaration made to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey for an equivalent customs procedure under customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(iii) in regulations 29(2)(a) and 40(4)(a), references to “a Customs declaration” are to be read as including equivalent documentation issued by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(iv) in regulations 29(2)(b) and 40(4)(b), references to a “used import licence endorsed by an HMRC officer” are to be read as including an equivalent endorsement of any such licence made by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(r) in Schedule 1, in paragraph 2 of Part B, the reference to “the United Kingdom” is to be read as including a reference to the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(1)

S.I. 2019/254.

(2)

S.I. 2019/257.

(3)

S.I. 2019/256.