The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019
S.I. 2019/1219 · Made 4 September 2019 · Extends to United Kingdom
Exiting The European Union
Customs
Made 4th September 2019
Laid before Parliament 5th September 2019
Coming into force in accordance with regulation 1(2)
The Commissioners for Her Majesty's Revenue and Customs make these Regulations exercising their powers in section 8(1) of the European Union (Withdrawal) Act 2018 M1.
They consider these Regulations appropriate to prevent, remedy or mitigate (a) any failure of retained EU law to operate effectively, or (b) any other deficiency in retained EU law, in either case arising from the withdrawal of the United Kingdom from the EU.
They declare that they are of the opinion that, by reason of urgency, it is necessary to make these Regulations without a draft of the instrument being laid before, and approved by a resolution of, each House of Parliament.
Annotations to the whole text
Marginal citations
- M1
2018 c. 16. Section 20(1) provides that in the Act the Commissioners for Her Majesty's Revenue and Customs are included in the expression “Minister of the Crown”.
Contents
- 1Citation, commencement and effect
- 2Modification of Regulation (EU) No 952/2013 laying down the Union Customs Code
- 3Modification of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code
- 4Amendment of the Customs Safety and Security Procedures (EU Exit) Regulations 2019 Not yet in force
- Signature
- Explanatory note
1Citation, commencement and effectI1
These Regulations may be cited as the Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019.
They come into force on exit day M1.
They do not have effect in relation to the movement of goods between Northern Ireland and the Republic of Ireland or the reverse.
2Modification of Regulation (EU) No 952/2013 laying down the Union Customs CodeI1
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code M1 is amended as follows.
Insert after Article 263(4)—
“
5For the purposes of paragraph 3(a), a “customs declaration” includes an export declaration pursuant to regulations under the Taxation (Cross-border Trade) Act 2018 M2, section 35.”.
3Modification of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code
4Amendment of the Customs Safety and Security Procedures (EU Exit) Regulations 2019F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signature
Jim Harra
Ruth Stanier
Two of the Commissioners for Her Majesty's Revenue and Customs
Explanatory note
(This note is not part of the Regulations)
These Regulations are made in exercise of the powers conferred by section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies (in particular under sections 8(2)(a), 8(2)(b), 8(2)(g) and 8(3)(a)) arising from the withdrawal of the United Kingdom from the European Union.
These Regulations make amendments to legislation in the field of customs safety and security procedures to ensure that those procedures continue to operate effectively in the context of the United Kingdom no longer being a member of the European Union. The Regulations make provision in relation to waivers and time-limits during a transitional period and in relation to combining declarations.
This instrument will be covered by an overarching HMRC impact assessment (third edition) which will be published and available on the website at:
https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.