OpenLegislation

The Customs (Safety and Security Procedures) Regulations 2021 in Scotland

S.I. 2021/1011 · Made 8 September 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 8th September 2021

Laid before Parliament 9th September 2021

Coming into force in accordance with regulation 1(2) and (3)

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations exercising their powers in sections 166A(1) and 166C(1)(e) and (6) of the Customs and Excise Management Act 1979f1.

Annotations to the whole text

Footnotes

f1

1979 c. 2. Sections 166A and 166C were inserted by section 21(2) of the European Union (Future Relationship) Act 2020 (c. 29).

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

(1)

These Regulations may be cited as the Customs (Safety and Security Procedures) Regulations 2021.

(2)

Subject to paragraph (3) these Regulations come into force on 1st October 2021.

(3)

Regulation 2(2) comes into force on 1st January 2022.

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 104f2 (waiver from the obligation to lodge an entry summary declaration), after paragraph 5 insert—

“6.

The lodging of an entry summary declaration shall be waived in respect of goods described in regulation 26(5) of the Customs (Northern Ireland) (EU Exit) Regulations 2020f3.”.

(3)

In Article 245(1)f4 (waiver from the obligation to lodge a pre-departure declaration), after subparagraph (p) insert—

“(q)

goods dispatched from the customs territory of the Union to the Republic of Ireland, providing:

(i)

the goods have been placed under a common transit procedure in accordance with the Convention on a common transit procedure; and

(ii)

the customs office of destination in respect of the goods is in Northern Irelandf5.”.

Signature

Jim Harra

Sophie Dean

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

8th September 2021

Explanatory note

(This note is not part of these Regulations)

These Regulations amend 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 Code (EUR 2015/2446) (“the Delegated Regulation”), which is retained EU legislation.

Regulation 2(2) amends the Delegated Regulation so as to waive the requirement for an entry summary declaration in respect of goods that are qualifying Northern Ireland goods which retain domestic goods status on moving from Northern Ireland to the Republic of Ireland before arriving in Great Britain in accordance with regulation 26(5) of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605).

Regulation 2(3) amends the Delegated Regulation so as to waive the requirement for a pre-departure declaration on goods which have been placed under a common transit procedure when they are dispatched from Great Britain to the Republic of Ireland, where the customs office of destination in respect of the goods is in Northern Ireland.

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.