The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021

JurisdictionUK Non-devolved
CitationSI 2021/830

2021 No. 830

Exiting The European Union

Customs

Excise

The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021

Made 12th July 2021

Laid before the House of Commons 13th July 2021

Coming into force in accordance with regulation 1.

The Commissioners of Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 32(7), (8), 34(5), 35(2), (3), (4), 45(1) and (2) of, and paragraphs 1(7) and (8) and 3(1), (5) and (6) of Schedule 1 to, the Taxation (Cross-border Trade) Act 20181, make these Regulations.

S-1 Citation and commencement

Citation and commencement

1.—(1) These Regulations may be cited as the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021.

(2) Subject to paragraph (3) these Regulations come into force on 1st January 2022.

(3) Paragraph (6) of regulation 2 and paragraphs (2) to (6) of regulation 3 come into force on 4th August 2021.

1 Amendments relating to Border Procedures

PART 1

Amendments relating to Border Procedures

S-2 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

2.—(1) The Customs (Import Duty) (EU Exit) Regulations 20182are amended as follows.

(2) In regulation 4 (notification of importation)—

(a)

(a) omit paragraphs (3A)(aa), (3AC)(b), (3C) and (3D)3;

(b)

(b) in paragraph (3AC)(a) after “applies;” insert “and”.

(3) In regulation 12 (handling of goods in temporary storage)—

(a)

(a) for paragraph (1) substitute—

S-1

“1 A person who holds the approval to operate a temporary storage facility (“the approved person”) may only carry out, in relation to goods that are in temporary storage, the type of activity described in paragraph (2).”;

(b)

(b) in paragraph (2)—

(i) in subparagraph (a) after “temporary storage facility” insert “in relation to which the person holds the approval”;

(ii) in subparagraph (b) before “other premises” insert “a temporary storage facility or”;

(c)

(c) after paragraph (2) insert—

S-2A

“2A If—

(a) there is no temporary storage facility at the place of importation, approved wharf or examination station at which the goods are located;

(b) the goods are subject to regulation 131(2) (chargeable goods carried by RoRo vehicles destined for RoRo listed locations), or 131F(3) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations); and

(c) a temporary storage declaration has been made in accordance with regulation 8(3) and (5) (temporary storage declarations),

the approval of an HMRC officer for the transport of the goods to the temporary storage facility listed in the declaration, by the person approved to operate that facility is to be treated as given.”;

(d)

(d) for paragraph (3) substitute—

S-3

“3 The approved person must keep a record of any handling of the goods—

(a) whilst the goods are in the temporary storage facility, whether the handling falls within paragraph (2)(a) or otherwise; or

(b) whilst the goods are being moved pursuant to paragraph (2)(b).”;

(e)

(e) after paragraph (5) insert—

S-6

“6 In this regulation—

goods are in temporary storage if they—

(a) are, or have been, subject to the requirement in regulation 8(2); and

(b) have not been released to a Custom procedure;

“approved wharf” has the meaning given by section 20(A) CEMA 1979;

“examination station” has the meaning given by section 22A CEMA 1979.”.

(4) In regulation 13(a) (breach of handling requirement) for “a temporary storage facility operated by” substitute “the possession or control of”.

(5) For regulation 17(5) (customs declarations made orally: general) substitute—

S-5

“5 A Customs declaration may not be made orally where the goods—

(a) are imported at a RoRo listed location and are carried by a RoRo vehicle; or

(b) are goods to which regulation 131F(3) applies (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations).”.

(6) In regulations 130(5) (RoRo listed locations) and 131E(5) (other listed locations) at the end insert “and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing”.

(7) In regulations 130(6) and 131E(6)—

(a)

(a) at the end of subparagraph (a) insert “and”;

(b)

(b) in subparagraph (b) omit “and”;

(c)

(c) omit subparagraph (c).

(8) In regulation 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations), for paragraph (3) substitute—

S-3

“3 A Customs declaration or a temporary storage declaration must be made in respect of the goods—

(a) by the time the goods are boarded or loaded onto the relevant vehicle; or

(b) if the place at which the goods are boarded or loaded is not the final place of departure of the relevant vehicle for an other listed location, by the time of arrival at that final place.

S-3A

3A The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time, other than to substitute information of a description specified in a notice published by HMRC, without the consent of an HMRC officer4.”.

(9) After regulation 131H (goods intended to be carried in a shuttle train: making of declarations)5insert—

PART 13E

Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations

S-131I

131I.—(1) Carriers of chargeable goods destined for a RoRo listed location or an other listed location must provide a notification to HMRC immediately after the relevant vehicle on which the goods have been boarded or loaded has departed for the United Kingdom (a “notification of embarkation”).

(2) Paragraph (1) does not apply in relation to—

(a)

(a) goods in respect of which a Customs declaration by conduct may be made under regulation 25(1B) or (1BB)6;

(b)

(b) goods in respect of which a voluntary Customs declaration may be made under regulation 39B(3)7;

(c)

(c) goods described in regulation 39(1), 39A(1), 131(1)(b) or 131F(1)(b);

(d)

(d) goods in respect of which a simplified Customs declaration has been made using the EIDR procedure.

(3) The notification of embarkation must be made in the form and manner, and contain such information, as is specified in a notice published by HMRC Commissioners.

(4) A notification of embarkation that has been made may not be amended or withdrawn without the consent of an HMRC officer.

(5) In this regulation—

“carrier” means a person who provides the service of transport for goods being transported to the United Kingdom;

“RoRo listed location” has the meaning given by regulation 130(1);

“other listed location” has the meaning given by regulation 131E(1);

“relevant vehicle” has the meaning given by regulation 131D.”.

S-3 Amendment of the Customs (Export) (EU Exit) Regulations 2019

Amendment of the Customs (Export) (EU Exit) Regulations 2019

3.—(1) The Customs (Export) (EU Exit) Regulations 20198are amended as follows.

(2) In regulation 40(8) (obligation to make goods available for examination) after “RoRo listed locations” insert “or specified export locations”.

(3) In the heading to Part 6 after “RoRo listed locations” insert “or specified export locations”.

(4) In regulation 52 (interpretation of Part)—

(a)

(a) before the definition of “RoRo listed location” insert—

““export location” means a RoRo listed location or a specified export location;”;

(b)

(b) after the definition of “RoRo vehicle” insert—

““specified export location” means a location in the United Kingdom listed in a notice published by HMRC.”.

(5) In the heading to regulation 53 (RoRo listed locations for export), after “export” insert “and specified export locations”.

(6) In regulation 53 (RoRo listed locations for export)—

(a)

(a) after paragraph (2) insert—

S-2A

“2A In relation to the export of goods a location may be a “specified export location” if—

(a) it is not a RoRo listed location;

(b) it is an airport, port or railway terminal; and

(c) HMRC considers that a common export procedure at the location would be significantly impeded due to limited storage capacity if the modifications in regulation 54 did not apply.”;

(b)

(b) in paragraph (3) for the words after “CIDEER 2018 apply” substitute—

“to the listing of—

(a)

(a) a RoRo listed location; or

(b)

(b) a specified export location (as if it were a RoRo location).”.

(7) In regulation 54 (goods carried by RoRo vehicles to and from RoRo listed locations: modifications in relation to export declarations)—

(a)

(a) in the heading for “Goods carried by RoRo vehicles to and from” substitute “Specified export locations and”;

(b)

(b) for paragraph (1) substitute—

S-1

“1 This regulation applies to an export declaration in respect of goods which are—

(a) carried by a RoRo vehicle to, and are exported on a RoRo vehicle from, a RoRo listed location; or

(b) transported to and exported from a specified export location.”.

(c)

(c) in paragraph (6)—

(i) after “in respect of goods” insert “to which this regulation applies and which have been”;

(ii) omit the words after “common export procedure”.

(d)

(d) after paragraph (7) insert—

S-7A

“7A If required to do so by an HMRC officer, evidence of compliance with regulation 10(1) of these Regulations in relation to goods to which this regulation applies must be produced to an HMRC officer, by a person—

(a) in possession or control of a vehicle in which the goods are being or have been transported to the export location; or

(b) who has made an export declaration in relation to the goods.

S-7B

7B For the purposes of paragraph (7A)—

(a) a “person in possession or control of a vehicle” includes the driver or the haulier;

(b) HMRC Commissioners may list the types of evidence that they will accept in a public notice.”.

(8) After regulation 54 insert—

S-54A

Control of goods carried to and from RoRo listed locations or specified export locations

54A.—(1) Paragraph (2) applies...

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