Explanatory note

The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.

Part 1 provides for citation and commencement. The Regulations will largely be brought into force by way of a separate statutory instrument made under section 52 of the Act.

Part 2 relaxes some of the customs export requirements in the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108) for goods being exported from ports without “roll-on, roll-off” facilities that do not use computerised inventory-links to HM Revenue and Customs. They also add a requirement for exports from RoRo locations about producing evidence of compliance with the simplified procedures applying to such locations.

Part 3 makes various amendments to Customs EU Exit statutory instruments.

Regulation 3 amends provisions of the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248). Regulation 3(15) inserts new regulations 131D to 131F to provide that, subject to certain exceptions, a Customs declaration or a temporary storage declaration must be made in respect of unaccompanied chargeable goods carried by a relevant vehicle which is destined for an other listed location by the time the goods are imported into the United Kingdom. Inserted regulation 131E provides the power to list locations as “other listed locations”. The remainder of regulation 3 makes consequential provision relating to requirements to present goods on arrival in the UK, modifies the circumstances in which Customs import and export declarations may be made orally or in paper form, and modifies when supplementary declarations are not required.

Regulation 3 amends provisions of the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108) to modify the circumstances in which export declarations may be made orally, by conduct, or in paper form.

Regulation 4 makes consequential amendments to the Customs (Contravention of a Relevant Rule) Regulations 2003 (S.I. 2003/3113). Regulation 5 makes consequential amendments to the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486) which themselves prospectively amend the Customs (Import Duty) (EU Exit) Regulations 2018 and the Customs (Contravention of a Relevant Rule) Regulations 2003.

The notices referred to in regulation 4 and regulations 131E(1) and (6)(c) and 131F(4)(b) and (6), inserted by regulation 3(15) will be published at https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the notices electronically may access them, while government advice on social distancing and unnecessary travel applies, in hard copy by post free of charge on application to 07741835049, and otherwise by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.