(This note is not part of these Regulations)
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22).
Regulation 1 provides for citation and commencement. These Regulations come into force on 20th November 2021.
Regulation 2 makes various amendments to the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) to allow for human blood, blood products, organs, tissues and cells for grafting, implanting (transplant) or transfusion imported into the UK to be able to be declared for the free-circulation procedure by conduct regardless of whether the goods are accompanied by a qualifying traveller or pass a customs channel.
Regulation 3 amends the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108) (the “Export Regulations”). Paragraphs (2) and (4) make amendments to allow an export declaration by conduct to be made for human blood, blood products, organs, tissues and cells for grafting, implanting (transplant) or transfusion which are being exported whether the goods pass a customs channel or not. Paragraph (3) amends regulation 22(1)(a) of the Export Regulations to correct an error that was made when that regulation was amended by the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215).
Regulation 4 amends the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) so that a claim for a relief will be treated as granted where a by conduct declaration is made in accordance with regulation 26F of the import duty regulations (which is inserted by regulation 2(5) of these Regulations).
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.