The Customs (Miscellaneous Amendments) Regulations 2021
Regulations 2 and 5 make amendments to the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248: “import duty regulations”) and the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108: “export regulations”). These amendments provide that travellers carrying commercial excise goods will no longer be permitted to make oral import and export declarations and by conduct export declarations. They will also clarify that oral and by conduct import declarations are available to travellers with personal goods for which relief is available from excise duty and VAT.
Lifecycle
Department
Made
19 Apr 2021
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In force
11 May 2021
Enabling power
In accordance with section 51(1) of that Act, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, to make the following regulations.
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