Customs Citation and commencement 1 These Regulations may be cited as the Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 and come into force on 12th June 2024. Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018 2 1 The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows. 2 In regulation 66 (lower rate of import duty available: required rejection), in both places where it occurs, for “sections 9 to 12” substitute “sections 9 to 13” . Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 3 1 The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 are amended as follows. 2 In regulation 29(1)(b)(ii) (standard exchange system)— a for “retained EU law” substitute “assimilated law” , and b omit sub-paragraph (bb). Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018 4 1 Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 is amended as follows. 2 In paragraph 2 (common transit procedures that start outside Great Britain: presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit)— a after sub-paragraph (A5) insert— A5A A notice may also include a requirement for the MRN to be provided in the form of a reference number for a record, which includes the MRN, on an electronic system that is specified in the notice. ; b after sub-paragraph (A6) insert— A7 Sub-paragraph (A1) does not apply in relation to the goods in paragraph 1(1) if, before they are brought into Great Britain, HMRC notifies the carrier that it does not. A8 For the purposes of sub-paragraph (A7), it does not matter whether information about the goods has been provided in accordance with sub-paragraph (A1). . 3 In paragraph 27 (common transit procedures that start in Great Britain: presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit)— a after sub-paragraph (A5) insert— A5A A notice may also include a requirement for the MRN to be provided in the form of a reference number for a record, which includes the MRN, on an electronic system that is specified in the notice. ; b after sub-paragraph (A6) insert— A7 Sub-paragraph (A1) does not apply in relation to the goods if, before they are brought into Great Britain, HMRC notifies the carrier that it does not. A8 For the purposes of sub-paragraph (A7), it does not matter whether information about the goods has been provided in accordance with sub-paragraph (A1). . Amendment of the Customs (Export) (EU Exit) Regulations 2019 5 1 The Customs (Export) (EU Exit) Regulations 2019 are amended as follows. 2 In regulation 16 (goods excluded from export declarations made orally)— a insert “or” after paragraph (c); b omit paragraph (d) and the “or” after it. 3 In regulation 20 (goods excluded from export declarations made by conduct)— a insert “or” after paragraph (c); b omit paragraph (d) and the “or” after it. Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 6 1 The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 are amended as follows. 2 In regulation 4A(2)(b) (supplementary provision in relation to section 18 of the UK Reliefs document), for “regulation 3(1)(a)” substitute “regulation 3(1)” . Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020 7 1 The Customs (Northern Ireland) (EU Exit) Regulations 2020 are amended as follows. 2 In regulation 16A (reliefs etc. – interpretation)— a omit the definition of “fiscal year”; b for the definition of “single undertaking” substitute— “ single undertaking ”, in relation to a person, has the meaning in the legislation referred to in the sub-paragraph of regulation 16E(2) which applies in relation to that person; . 3 In regulation 16E (eligibility criteria)— a in paragraph (2)(a) for “Commission Regulation (EU) No 1407/2013 of 18 December 2013” substitute “Commission Regulation (EU) 2023/2831 of 13 December 2023” ; b in paragraph (2)(b) for “Commission Regulation (EU) No 360/2012 of 25 April 2012” substitute “Commission Regulation (EU) 2023/2832 of 13 December 2023” . 4 In regulation 16T (interpretation), in the definition of “repayment and remission reference document” for “version 1.0 dated 6th June 2023” substitute “version 1.1 dated 17th May 2024” . Amanda Milling Scott Mann Two of the Lords Commissioners of His Majesty’s Treasury 21st May 2024