Explanatory note

These Regulations are made in exercise of the powers conferred by section 8(1) of, and paragraph 21 of Schedule 7 to, the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of the United Kingdom from the European Union.

These Regulations make modifications to legislation in the field of customs safety and security procedures relating to pre-departure declarations 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 temporary provision in relation to waivers and time limits.

The impact on businesses, charities and voluntary bodies is expected to vary depending on their level of trade with the EU, level of border disruption and any use of this contingency as a result. These temporary powers can only be used where necessary to mitigate border disruption up to 1 July 2021. Any use of public notices to waive or modify pre-departure safety and security requirements on exports will assist business by removing or reducing the administrative burden of making a declaration for whichever movements are in scope. From 1 July 2021, this contingency option will no longer be available in the event of any border disruption caused by the requirement for pre-departure declarations. The Better Regulation Framework reporting requirements do not apply to anything in force for less than 12 months so a Regulatory Impact Assessment (RIA) has not been produced for this provision.