Explanatory note

These Regulations amend the Customs Transit Procedures (EU) Exit Regulations 2018 (S.I. 2018/1258) and related Regulations. In particular, they authorise HM Revenue and Customs to set out in a public notice the locations where pre-notification of customs transit documents will be required. They also allow for the use of guarantees authorised by overseas customs authorities in relation to customs transit procedures, and for customs fees to be charged and payable as set out in a notice

Regulation 6 amends the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) to allow HMRC to set out the fees to be charged in a notice.

The notices referred to in regulations 4 and 6 will be published at http://www.gov.uk/government/collections/customs-vat-and-excise-eu-exit-legislation-from-1-january-2021.

Free of charge hard copies will be available on request from Customs and Border Design Policy, HMRC, 100 Parliament Street, London SW1A 2QB.

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.