The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021

• Citation: S.I. 2021/697
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021 and come into force on 1st July 2021.

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(3) (transitional EIDR simplified Customs declaration process) for “1st July 2021” substitute “1st January 2022”.

(3) In regulation 37(1A)(c) (persons authorised to use the EIDR procedure) for “30th June 2021” substitute “31st December 2021”.

(4) In regulation 37B(5)(a)(ii) (fixed transport installations) for “1st July 2021” substitute “1st January 2022”.

Section 3 Amendment of the Customs (Export) (EU Exit) Regulations 2019

(1) The Customs (Export) (EU Exit) Regulations 2019 are amended as follows.

(2) In regulation 23(1) (export declarations by conduct: posted goods), for “£900” substitute “£1000”.

Section 4 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 6(c) (relevant importation), for “on 30th June 2021” substitute “on 31st December 2021”.