Exiting The European Union Citation and commencement 1 These Regulations may be cited as the Customs (Amendment) (EU Exit) Regulations 2022 and come into force on 28th February 2022. Amendments to the Customs and Excise Management Act 1979 2 1 The Customs and Excise Management Act 1979 is amended as follows. 2 In section 63 (entry outwards of exporting ships)— a in subsection (2), for the first “the United Kingdom” substitute “Great Britain” ; b in subsection (4), for “the United Kingdom” in both places it occurs substitute “Great Britain” ; c in subsection (7)— i after the first “the United Kingdom” insert “or Great Britain” ; ii for “the United Kingdom” in the other two places it occurs substitute “Great Britain” . 3 In section 119 (delivery of imported goods on giving of security for duty)— a in the heading, for “Delivery” substitute “Discharge” ; b in subsection (1)— i for the words from “entered for home use” to “free zone,” substitute “declared for the free-circulation procedure (within the meaning of Part 1 of the Taxation (Cross-border Trade) Act 2018)” ; ii for “allow those goods to be delivered upon” substitute “discharge those goods from the free-circulation procedure in accordance with paragraph 17(4) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 (releasing and discharging goods to and from Customs procedures) subject to” ; c omit subsection (2); d in subsection (3), for “allowed to be delivered” substitute “discharged from the free-circulation procedure subject to the importer giving security” ; e omit subsections (5) and (6); f at the end, insert— 7 In this section “importer”, in respect of goods, means a person liable to import duty in respect of the goods under section 6 of the Taxation (Cross-border Trade) Act 2018. . Amendments to the Finance Act 1981 3 In the Finance Act 1981 , in the table in Part 1 of Schedule 19 (repeals) omit “Section 119(2)”. Amendments to the Finance Act 1994 4 In the Finance Act 1994 , in Schedule 5, in paragraph 2(1) (decisions under CEMA 1979 subject to review and appeal), after paragraph (p) insert— pa any decision as to whether or not, or in what form, any amount by way of security is payable to the Commissioners under section 119 (discharge of imported goods on giving of security for duty) or as to the amount to be so paid or as to any conditions imposed in connection with a decision under that section; . Amendments to the Taxation (Cross-border Trade) Act 2018 5 1 Schedule 7 (import duty: consequential amendments) to the Taxation (Cross-border Trade) Act 2018 is amended as follows. 2 Omit paragraph 90 (repeal of section 119 of CEMA 1979 ). 3 in paragraph 158(2) (application of CEMA 1979 in connection with duty under section 30C )— a in the words before paragraph (a), after “as if” insert, “other than references in section 63” ; b omit the “and” after sub-paragraph (c); c after sub-paragraph (d) insert— e the reference in section 36(1) to the United Kingdom were to Great Britain, and f the second reference in section 67(1) to the United Kingdom were to Great Britain. . Craig Whittaker Michael Tomlinson Two of the Lords Commissioners of Her Majesty’s Treasury At 11.30 a.m. on 7th February 2022