The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021
| Jurisdiction | UK Non-devolved |
| Citation | SI 2021/1205 |
| Year | 2021 |
2021 No. 1205
Customs
The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021
Made 28th October 2021
Laid before the House of Commons 29th October 2021
Coming into force 20th November 2021
The Treasury make the following Regulations in exercise of the powers conferred by sections 19(1), 32(8)(c), (10) and (13) and 35(2)(b), (3)(a) and (4)(a) of, and paragraph 6(1) and (2) of Schedule 1 to, the Taxation (Cross-border Trade) Act 20181.
Citation and commencement
1. These Regulations may be cited as the Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 and come into force on 20th November 2021.
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 14 (interpretation), in the definition for Oral or By conduct list, for “version 3, dated 16th April 2021” substitute “version 4, dated 29th October 2021”.
(3) In regulation 24(1) (free circulation procedure: baggage, musical instruments and other goods)—
(a)
(a) at the end of paragraph (c) insert “or”;
(b)
(b) at the end of paragraph (d) omit “; or”;
(c)
(c) omit paragraph (e).
(4) in regulation 25(1) (free circulation procedure: miscellaneous goods)—
(a)
(a) at the end of paragraph (c) insert “or”;
(b)
(b) at then of paragraph (d) omit “; or”;
(c)
(c) omit paragraph (e).
(5) After regulation 26E (free-circulation procedure: NATO forces), insert—
“Free-circulation procedure: Human Organs etc. needed for transplant
26F.—(1) A person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of human blood, blood products, organs, tissues and cells for grafting, implanting (transplant) or transfusion (“the goods”) if, at the time of import, full relief from import duty is available to the addressee for the goods, or a person acting on the addressees behalf, by virtue of the case described in section 50 of the UK Reliefs document3(relief for human organs needed for transplant).
(2) The conduct referred to in paragraph (1) is where the person allows the goods to be imported into the United Kingdom by loading or allowing the goods to be loaded on any means of transport destined for Great Britain.
(3) But such a declaration is to be treated as withdrawn if the goods do not arrive in Great Britain within 96 hours of being loaded on the means of transport.”.
(6) In regulation 29 (customs declarations made by conduct: notification, acceptance and discharge)—
(a)
(a) after paragraph (3C) insert—
“3D In relation to regulation 26F, the following are treated as occurring when the goods referred to in regulation 26F(1) are imported into the United Kingdom—
(a) notification of importation of the goods;
(b) acceptance of the Customs declaration; and
(c) discharge of the goods from the free-circulation procedure.”;
(b)
(b) in paragraph (4) for “or (3C)” substitute “, (3C) or (3D)”.
Amendment of the Customs (Export) (EU Exit) Regulations 2019
3.—(1) The Customs (Export) (EU Exit) Regulations 20194are amended as follows.
(2) In regulation 21(1) (export declarations by conduct: certain goods with pedestrians) omit paragraph (g).
(3) In regulation 22(1)(a) (export declaration by conduct: certain goods in vehicles) omit “except where an individual is making an export declaration by conduct on behalf of another person under regulation 19(2),”.
(4) After regulation 23 (export declaration by conduct: posted goods), insert—
“Export Declarations by Conduct: Human Organs etc. needed for transplant
23A.—(1) A person may make an export declaration by the conduct described in paragraph (2) in respect of...
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