2020 No. 1643 (C. 50)

Exiting The European Union
Customs

The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020

Made

The Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 20181 and the regulations specified in column 2 of the Schedule to this instrument.

Citation1

These Regulations may be cited as the Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020.

Appointed Day2

IP completion day is the day the provisions specified in column 1 of the Schedule come into force, so far as not already in force, subject to the exclusions specified in the Schedule.

Michael TomlinsonDavid DuguidTwo of the Lords Commissioners for Her Majesty’s Treasury

SCHEDULE

Preamble and regulation 2

Column 1: Regulations coming into force on IP completion day to the extent not already in force

Column 2: relevant provision

The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 20182

Regulation 1(2)

The Customs (Import Duty) (EU Exit) Regulations 20183

Regulation 1(2)

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 20184

Regulation 1(2)

The Customs Transit Procedures (EU Exit) Regulations 20185

Regulation 1(2)

The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 20186

Regulation 1(2)

The Wharves and Temporary Storage Facilities (Approval Condition and Transitional Provision) (EU Exit) Regulations 20187

Regulation 1(2)

The Customs (Export) (EU Exit) Regulations 20198

Regulation 1(5)

The Customs (Records) (EU Exit) Regulations 20199

Regulation 1

The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 201910

Regulation 1(3)

The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 201911, other than regulation 11

Regulation 1(2)

The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 201912

Regulation 1(2)

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 201913

Regulation 1(3)

The Customs (Managed Transition Procedure) (EU Exit) Regulations 201914

Regulation 1(2)

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 201915

Regulation 1(2)

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 201916

Regulation 1(2)

The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 202017

Regulation 1(2)

The Customs (Transitional Arrangements) (EU Exit) Regulations 202018

Regulation 1(2)

The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 202019

Regulation 1(2)

The Customs Tariff (Establishment) (EU Exit) Regulations 202020

Regulation 1(1)

The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 202021

Regulation 1

The Customs (Tariff Quotas) (EU Exit) Regulations 202022

Regulation 1(1)

The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 202023

Regulation 1

The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 202024

Regulation 1(2)

The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 202025

Regulation 1(2)

The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 202026

Regulation 1

The Trade Preference Scheme (EU Exit) Regulations 2020 27

Regulation 1(2)

The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 202028

Regulation 1(2)

The Customs (Transitional) (EU Exit) Regulations 202029

Regulation 1(2)

The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 202030

Regulations 1(1)

The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 202031

Regulation 1

The Customs (Amendment) (EU Exit) Regulations 202032

Regulation 1(2)

The Customs (Northern Ireland) (EU Exit) Regulations 202033, other than Chapter 5 of Part 2

Regulation 1(1)

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations bring into force the Regulations required for a replacement customs regime once the United Kingdom exits the EU customs union.

Regulation 2 provides that any provisions in the Regulations specified in column 1 of the Schedule that are not already in force will come into force on IP completion day, subject to the exclusions specified in that column (being regulation 11 of the Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326) and Chapter 5 of Part 2 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605)). A number of provisions commenced by column 1 amend other provisions commenced by column 1 so that the legislation comes into force as amended.

An impact assessment has not been prepared for this instrument as it gives effect to previously announced policy and is a set of appointed day regulations.