Explanatory note

These Regulations are made by the Treasury under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) and the Finance Act 2003 (c. 14).

Regulation 1 provides for citation and commencement.

Regulation 2 contains various amendments to the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (“CIDEER”).

Regulation 2(2), (3)(f), (5), (6), (7), (14), (15) and (17) amends CIDEER to introduce a simplified import declaration procedure for the re-import of goods from installations on the UK Continental Shelf, including oil platforms in the UK sector of the North Sea. The simplified procedure only applies where the operation of Returned Goods Relief means no import VAT or customs duty is due. Excise goods (as defined in new regulation 26G(5)) and prohibited or restricted goods are excluded from this simplification. In place of submitting an import declaration, the importer must provide certain import information to a specified electronic system (details of which are to be set out in a public notice) before importing the goods using the simplified procedure. Where serious breaches of tax or customs controls are observed, approval to use the simplified procedure can be withdrawn, subject to a right of appeal.

Regulation 2(3)(a), (b) and (g) introduces a requirement for a notification of importation to be provided within a specified time where the mandatory advance declaration requirement in regulation 39A applies. It also introduces a requirement for qualifying travellers to import goods to certain locations, where the goods are those specified in a public notice or where the qualifying traveller is a “high risk person” as defined in the regulation. Regulation 2(11) removes the deeming provision so that goods imported by qualifying travellers are not deemed to be presented upon import into the United Kingdom, they will therefore be required to provide a notification of importation under regulation 4. Regulation 2(4), (11) and (12) also increase the monetary thresholds for goods to be imported by a qualifying traveller.

Regulation 2(3)(c), (d) and (e) amends CIDEER so that a notification of importation is only deemed under regulation 4(3A) and 4(3AC), where a notification of embarkation in respect of goods is required and provided. It also introduces a requirement to provide a notification that goods have arrived in the UK in all cases where a notification has not been provided under regulation 4(1) and (3) of CIDEER.

Regulation 2(8) amends CIDEER to require users of the simplified customs declarations process to provide HMRC with a monthly summary of all the customs declarations made using the process during the month (a “final supplementary declaration”) by the end of the period specified in a public notice. Paragraph (9) revokes regulation 33 which set out details of time limits by which declarations made under the simplified customs declarations process as it is being replaced by references to time limits set out in public notices. Paragraph (10) amends regulation 37B to replace the time limits for submitting supplementary customs declarations in respect of goods arriving from pipelines with a power to set time limits out in a public notice. Paragraph (13) amends regulation 43 of CIDEER which concerns time limits for payment of import duty replacing references to detailed time limits with references to time limits set out in public notices.

Regulation 2(16) amends regulation 91 of CIDEER to add a new power for HMRC officers to amend existing approvals where HMRC have made changes to the conditions they are attaching to approvals of the same type so all approvals of a particular type of authorisation will have the same standard conditions whenever they are issued.

Regulation 3 makes various amendments to the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108) (“CEER”).

Regulation 3(4)(b), (7)(b) and (9) removes the time limit for enabling goods listed in Part G of the Oral or By Conduct list (humanitarian aid for Ukraine) to be declared for export by an oral or conduct declaration.

Regulation 3(4)(a), (5), (7)(b) and (8) replaces monetary limits for making certain types of export declarations with a power to set out such limits in a public notice.

Regulation 3(12) and (13) amends CEER to replace the details of time limits by which declarants must make supplementary declarations with a power for HMRC to set these time limits out in a public notice.

Regulation 3(2), (3), (6), (10) and (11) amends CEER to allow for a simplified export declaration procedure in respect of goods in free circulation in the UK, where those goods are to be exported to installations on the UK Continental Shelf. Information must be provided to a specified electronic system (details of which are to be set out in a public notice) before exporting the goods using the simplified procedure.

Regulation 4 amends the Customs (Transit Procedures) (EU Exit) Regulations 2018 (S.I. 2018/1258). Paragraph (2) makes amendments to paragraphs 2, 3, 5, 26, 27, 28 and 30 of Schedule 1 which replace the requirement for the MRN of the declaration of the goods to be presented with the goods with a requirement for it to be provided at the time and in the form and manner specified in a public notice. The requirement for a transit accompanying document to be presented or provided with the MRN of the declaration of the goods is omitted. The requirement for a transit accompanying document to be printed by an authorised consignor, unless specifically required by an HMRC officer is omitted. The requirement for incidents in Great Britain during movements of goods subject to the common transit procedure to be recorded in a transit accompanying document is also omitted. Paragraph (3) amends paragraph 1 of Schedule 2 to increase the number of customs offices of departure and destination that a movement under the TIR transit procedure can include.

Regulation 5 amends the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) so as to allow for claims to Returned Goods Relief to be made under the new simplified procedure for goods moving back from the UK Continental Shelf.

Regulation 6 amends the Customs (Contravention of a Relevant Rule) Regulations 2003 (S.I. 2003/3113). Penalties are added for breaches of the new obligations created in these Regulations. A consequential amendment is made to Schedule 1 to reflect the changes made to the CEER by regulation 3(12).

Any notices that are made under powers created or amended by these Regulations 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 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.