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The Customs (Declaration Modification) Regulations 2021 in Scotland

S.I. 2021/695 · Made 9 June 2021

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Customs

Made 9th June 2021

Laid before Parliament 10th June 2021

Coming into force 1st July 2021

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations exercising their powers in section 166A(1) of the Customs and Excise Management Act 1979f1.

Annotations to the whole text

Footnotes

f1

1979 c. 2. Section 166A was added by section 21(2) of the European Union (Future Relationship) Act 2020 (c. 29) and commenced by SI 2020/1662.

Contents

  1. 1Citation and commencement
  2. 2Amendment of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Customs (Declaration Modification) Regulations 2021 and come into force on 1st July 2021.

2Amendment of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code

(1)

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Codef1 is amended as follows.

(2)

In Article 1 (definitions) after the definition “(53) maritime National Single Window” insert—

“(54)

The expression “goods vehicle” has the meaning given in section 192(1) of the Road Traffic Act 1988f2.”.

(3)

In Article 104(1)(g) after “baggage” insert—

“other than goods which—

(i)

are not within Article 1(21)(b) and

(ii)

have a value in excess of £1500 and

(iii)

are carried in a goods vehicle.”.

(4)

In Article 245(1)(f) after “baggage” insert—

“other than goods which—

(i)

are not within Article 1(21)(b) and

(ii)

have a value in excess of £1500 and

(iii)

are carried in a goods vehicle.”.

Signature

Penny Ciniewicz

Sophie Dean

Two of the Commissioners for Her Majesty’s Revenue and Customs

9th June 2021

Explanatory note

(This note is not part of the Regulations)

These Regulations make amendments to retained EU law in the field of customs safety and security procedures to tighten controls on high value consignments. It removes the waiver from the obligation to lodge an entry summary declaration or pre-departure declaration for commercial goods of travellers which are above £1500 in value when carried in a goods vehicle.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sectors is foreseen.