Customs Citation and commencement 1 These Regulations may be cited as the Customs (Miscellaneous Amendments) Regulations 2021 and come into force on 11th May 2021. 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 14 (interpretation), in the definition of “Oral or By conduct list”, for “version 2, dated 1 March 2019” substitute “version 3, dated 16th April 2021” . 3 In regulation 17 (customs declarations made orally: general) omit paragraph (4)(a). 4 In regulation 18(1)(c) (free-circulation procedure: non-commercial goods, personal gifts and goods in baggage)— a at the end of paragraph (ii) omit “and”; b at the end of paragraph (iii) insert— ; and iv the goods are not subject to excise duty. . 5 In regulation 20(2) (temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief material) for sub-paragraph (a) substitute— a packaging which is not intended for sale and is either— i imported filled and intended for export (whether filled or unfilled); or ii imported empty and intended for export filled; . 6 In regulation 23 (customs declarations made by conduct: general) omit paragraph (3)(a). 7 In regulation 24 (free-circulation procedure: baggage, musical instruments and other goods)— a in paragraph (1)— i in sub-paragraph (c) omit “or”; ii at the end of sub-paragraph (d) insert “or”; iii after sub-paragraph (d) insert— e section 50 (relief for human organs needed for transplant). ; b in paragraph (1A) for “value added tax or any excise duty” substitute “an amount of excise duty or value added tax that is not relieved by the Travellers’ Allowances Order 1994” . 8 In regulation 25 (free-circulation procedure: miscellaneous goods)— a in paragraph (1)— i in the words before sub-paragraph (a), before “and (4)” insert “, (1C)”; ii in sub-paragraph (c) omit “or”; iii at the end of sub-paragraph (d) insert “or”; iv after sub-paragraph (1)(d) insert— e section 50 (relief for human organs needed for transplant). ; b in paragraph (1B) — i in the words before sub-paragraph (a) for “paragraph” substitute “paragraphs (1C) and”; ii in sub-paragraph (b)(iii) omit “or”; iii at the end of sub-paragraph (b)(iv) insert “or”; iv after sub-paragraph (b)(iv) insert— v section 50 (relief for human organs needed for transplant). ; c in paragraph (1BB)(b) — i in paragraph (iii) omit “or”; ii at the end of paragraph (iv) insert “or”; iii after paragraph (iv) insert— v section 50 (relief for human organs needed for transplant). ; d in paragraph (1C) , for “value added tax or any excise duty” substitute “an amount of excise duty or value added tax that is not relieved by the Travellers’ Allowances Order 1994.”. 9 In regulation 101(1)(e)(ii) (cases where no guarantee is required) for “have permanent, indelible markings identifying that use” substitute “are not intended for sale”. 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 2(1) (interpretation) for the definition of “the temporary admission document” substitute— “the temporary admission document” means the document entitled “Temporary Admission: Eligible Goods and Conditions for Relief, published on 16th April 2021; ” . 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 paragraphs 2 and 27, in each case— a in sub-paragraph (A1) where “specified” appears in the first place, substitute “listed”; b after sub-paragraph (A4) insert— A4A Any variation or cancellation must state the date on which it is made and the date it has effect. A4B Except in cases of urgency, any variation or cancellation must not have effect earlier than 30 days after the date on which it is made. . 3 In paragraph 27(A1), for “sub-paragraph (3)” substitute “sub-paragraph (2)(a)”. 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 15 (general provisions applying to export declarations made orally) omit paragraph (2)(a). 3 In regulation 17(1) (export declarations made orally by an individual)— a in sub-paragraph (c)— i at the end of paragraph (i) omit “and”; ii at the end of paragraph (ii) insert— , and iii the goods are not subject to excise duty. ; b after paragraph (f) insert— g packaging which is not intended for sale and is either— i exported filled and intended for import (whether filled or unfilled); or ii exported unfilled and intended for import filled. . 4 In regulation 19 (general provisions applying to export declarations made by conduct) omit paragraph (2)(a). 5 In regulation 21(1) (export declarations by conduct: certain goods with pedestrians)— a in sub-paragraph (c)— i at the end of paragraph (i) omit “and”; ii at the end of paragraph (ii) insert— , and iii the goods are not subject to excise duty. ; b after paragraph (f) insert— g human blood or blood products, or human organs, tissues or cells, for grafting, implanting (transplant) or transfusion in case of emergency. . Amendment of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 6 1 The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 are amended as follows. 2 In regulation 2 (interpretation), in the definition of “the temporary admission document”, for “version 3.0, published on 17th December 2020” substitute “version 4.0, published on 16th April 2021” . David Rutley Michael Tomlinson Two of the Lords Commissioners of Her Majesty’s Treasury 19th April 2021