6.—(1) The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.
(2) In regulation 6(19) (amendment to the import duty regulations), the regulations 39A and 39B inserted into the Customs (Import Duty) (EU Exit) Regulations 2018 M2 are amended as follows.
(3) For regulation 39A—
(a)before the heading, insert the chapter heading— “ CHAPTER 5A Other advance declarations by qualifying travellers”; ”;
(b)in the heading, omit “electronic”;
(c)in paragraph (1)(a), for “£900” substitute “ £1,500 ”;
(d)in paragraph (4)—
(i)omit “for the free-circulation procedure”,
(ii)omit everything from “, in accordance with” to “the United Kingdom”;
(e)omit paragraphs (5), (7) and (10);
(f)in paragraph (6), for “must” substitute “ is deemed to ”.
(4) For regulation 39B—
(a)in the heading and paragraph (3), omit “electronic”;
(b)in paragraph (1), for “£900” substitute “ £1,500 ”;
(c)in paragraph (3), for the words after “Act” substitute “ no earlier than the fourth day before the day the qualifying traveller reasonably expects will be the one on which the goods are imported into the United Kingdom, and no later than immediately before they are so imported ”;
(d)omit paragraphs (4) and (6);
(e)in paragraph (5), for “must” substitute “ is deemed to ”.
Commencement Information
I1Reg. 6 not in force at made date, see reg. 1(2)
I2Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations