The Customs (Safety and Security Procedures) Regulations 2025
S.I. 2025/20 · Made 9 January 2025
CUSTOMS
Made at 12.45 p.m. on 9th January 2025
Laid before Parliament at 4.30 p.m. on 9th January 2025
Coming into force 30th January 2025
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 166A(1) and (3) and 166C 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 of the European Union (Future Relationship) Act 2020 (c. 29). In those provisions “the Commissioners” is defined, by section 1(1) of the Customs and Excise Management Act 1979, as the Commissioners for His Majesty’s Revenue and Customs.
Contents
- 1Citation and commencement
- 2Amendment of Commission Delegated Regulation (EU) 2015/2446
- 3Amendment of Commission Implementing Regulation (EU) 2015/2447
- 4Amendment of the Customs Safety and Security (Penalty) Regulations 2019
- 5Amendment of the Customs Safety and Security Procedures (EU Exit) Regulations 2019
- Signature
- Explanatory note
1Citation and commencement
These Regulations may be cited as the Customs (Safety and Security Procedures) Regulations 2025 and come into force on 30th January 2025.
These Regulations have effect in respect of goods that are brought into Great Britain on or after 31st January 2025.
2Amendment of Commission Delegated Regulation (EU) 2015/2446
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.
In Article 2 (common data requirements)—
for paragraph 2 substitute—
“2.The Commissioners for His Majesty’s Revenue and Customs must publish a public notice specifying—
(a)the common data requirements for the exchange and storage of information required for entry summary declarations and exit summary declarationsf2, and
(b)the manner and form in which that data is to be exchanged and stored.”;
omit paragraph 4.
In Article 6 (persons other than economic operators) in paragraph 1(b) for “Annex A and Annex B substitute “a public notice made under paragraph 2 of Article 2.
In Article 104 (waiver from the obligation to lodge an entry summary declaration) omit paragraph 5.
Omit Annex B (common data requirements for declarations, notifications and proof of the customs status of Union goods).
3Amendment of Commission Implementing Regulation (EU) 2015/2447
Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Codef1 is amended as follows.
Omit Annex B (formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods).
4Amendment of the Customs Safety and Security (Penalty) Regulations 2019
The Customs Safety and Security (Penalty) Regulations 2019f1 are amended as follows.
In the Schedule, in Column 1—
for the heading “Article 127(5) of the Code and Annex B of the Delegated Regulation substitute “Article 127(5) of the Code and Article 2 of the Delegated Regulation;
for the heading “Articles 263(3), 263(4) and 271(3) of the Code and Annex B of the Delegated Regulation substitute “Articles 263(3), 263(4) and 271(3) of the Code and Article 2 of the Delegated Regulation.
5Amendment of the Customs Safety and Security Procedures (EU Exit) Regulations 2019
The Customs Safety and Security Procedures (EU Exit) Regulations 2019f1 are amended as follows.
Omit regulation 4 (modification of Annex B of Commission Delegated Regulation (EU) 2015/2446).
Omit regulation 6 (modification of Annex B of Commission Implementing Regulation (EU) 2015/2447).
Signature
Carol Bristow
Jonathan Athow
Two of the Commissioners for His Majesty's Revenue and Customs
At 12:45 p.m. on 9th January 2025
Explanatory note
(This note is not part of the Regulations)
These Regulations amend legislation that deals with customs procedures relating to safety and security declarations with effect from 31st January 2025.
Regulations 2(1)-(3) and (5) and 3 replace the existing rules on the content and manner and form of entry and exit summary declarations with a requirement for the Commissioners for His Majesty's Revenue and Customs to specify this in a public notice.
Regulation 2(4) removes a waiver from the requirement to make an entry summary declaration which applied to goods from the EU and associated countries where, historically, such a declaration was not required.
Regulations 4 and 5 make consequential amendments and remove provisions which are obsolete as a result of these Regulations.
A notice made under a power created 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 who is unable to access the notice electronically may access it by inspection free of charge at His Majesty's Revenue and Customs, 100 Parliament Street, London SW1A 2BQ.
A full Impact Assessment of the effect that this instrument will have on the costs of business, the voluntary sector and the public sector is available from His Majesty’s Revenue and Customs, 100 Parliament Street, London, SW1A 2BQ and is published at legislation.gov.uk.