Explanatory note

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.