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In force since 2024-12-24, as the publisher states.
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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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7 provisions
Title and introductory text
2024 No. 1265
Customs
The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024
Made
2nd December 2024
Laid before the House of Commons
3rd December 2024
Coming into force
24th December 2024
The Treasury make these Regulations in exercise of the powers conferred by sections 30B(3) and (4), 32(8) and (13) and 40B(2) and (3) of, and paragraph 10 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018.
Propose a change1 Citation and commencement
These Regulations may be cited as the Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 and come into force on 24th December 2024.
Propose a change2 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.
Propose a change3 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
In regulation 53B (repayment of import duty following Trade Remedies Authority review), for paragraph (1) substitute—
(1) Paragraph (2) applies where the Secretary of State has made a public notice under—
(a) section 13(4) (dumping of goods, foreign subsidies and increases in imports) of the Act; or
(b) regulation 96D(1) or (2B), regulation 101C(2)(a) or regulation 101D(3)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.
.
Propose a change4 Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020
The Customs (Northern Ireland) (EU Exit) Regulations 2020 are amended as follows.
Propose a change5 Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020
In the heading of regulation 32 (application of the Customs (Import Duty) (EU Exit) Regulations 2018), at the end insert “for the purposes of duty charged under section 30C”.
Propose a change6 Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020
After regulation 32 insert—
Application of the Customs (Import Duty) (EU Exit) Regulations 2018 to repayments of duty following trade remedy repayment investigations or Trade Remedies Authority review
32A. (1) Regulations 53A (trade remedy repayment investigations) and 53B (repayment of import duty following Trade Remedies Authority review) of the import duty regulations apply for the purposes of duty charged under section 30A(3) or 40A of the Act subject to the modifications in paragraph (3).
(2) Regulations 55 to 65 and 68 to 70 of the import duty regulations apply for the purposes of giving effect to paragraph (1) subject to the modifications in paragraph (3).
(3) The regulations referred to in paragraphs (1) and (2) are modified as follows—
(a) any references to “import duty” are to be read as references to duty chargeable under section 30A(3) or 40A of the Act;
(b) the reference to “chargeable goods” in regulation 56 (applications for remission and repayment of duty) is to be read as a reference to goods that are not Union goods;
(c) the reference to “inward processing, transit or storage procedure” in regulation 61(3)(b) (inspection of goods) is to be read as a reference to the applicable special procedure referred to in Article 210 of the UCC.
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Propose a change