The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

• Citation: S.I. 2021/1444
• Sections: 5

Section 1 Citation and commencement

(1) These Regulations may be cited as the Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021.

(2) This regulation and regulation 3 come into force on 31st December 2021.

(3) Regulations 2, 4 and 5 come into force on 1st January 2022.

Section 2 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.

(2) In regulation 29C (transitional EIDR simplified Customs declaration process)—

(a) omit paragraph (3);

(b) in paragraph (4) in subparagraph (b) after “Union goods” insert “in the Republic of Ireland or Northern Ireland” .

(3) In regulation 37(1A) (persons authorised to use the EIDR procedure)—

(a) at the end of subparagraph (a) insert “and” ;

(b) at the end of subparagraph (b) omit “; and”;

(c) omit subparagraph (c).

(4) In regulation 37B(5)(a)(ii) (fixed transport installations) for “before 1st January 2022” substitute “in respect of goods that were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom” .

Section 3 Amendment of the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

(1) The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 are amended as follows.

(2) In regulation 3 (amendment of the Customs (Import Duty) (EU Exit) Regulations 2018)—

(a) for paragraph (2) substitute—

(2) In regulation 4 (notification of importation)—

(a) omit paragraphs (3A)(aa) and (3AC)(b) ;

(b) in paragraph (3AC)(a) after “applies;” insert “and” ;

(c) in paragraph (3C)—

(i) at the end of subparagraph (a) omit “and”;

(ii) at the end of subparagraph (b) insert “; and” ;

(iii) after subparagraph (b) insert—

(c) the goods were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom,

(b) omit paragraph (7);

(c) in paragraph (9) in the text inserted as regulation 131I (notification of embarkation) after paragraph (2)(d) insert—

(e) goods which were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom.

(3) Omit regulation 9 (amendment of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No.3) Regulations 2019).

Section 4 Amendment of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019

(1) The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 are amended as follows.

(2) Omit—

(a) regulation 12 (contravention of conditions or requirements-duty point and persons liable to pay);

(b) regulation 14 (movements of excise goods from a transitional arrival location under duty suspension arrangements);

(c) regulation 15 (relevant regulations);

(d) regulation 16 (transitional provision).

Section 5 Amendment of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020

(1) The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 are amended as follows.

(2) In regulation 4(a)(application of chapter) omit “into Great Britain from the EU”.

(3) In regulation 6 (relevant importation)—

(a) omit “into Great Britain from the EU”;

(b) in paragraph (c) omit “during the period beginning at IP completion day and ending on 31st December 2021”.

(4) In regulation 10(2) (power to make provision by public notice for bringing into account import VAT) omit “into Great Britain from the EU”.