Citation and commencement

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

(2) Subject to paragraph (3), these Regulations come into force the day after they are made.

(3) Regulation 2(3) comes into force on 1st July 2021.

Modification of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code

2.—(1) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code( 2) is amended as follows.

(2) In Article 104(5)( 3), for “1 July 2021” substitute “1 January 2022”.

(3) After Article 245(2), insert—

“3.   Until 1 October 2021, the lodging of a pre-departure declaration shall be waived in respect of:

(a) goods carried in RoRo vehicles;

(b) pallets, containers and means of transport where those items are—

(i) carried under a transport contract; and

(ii) to be removed from the customs territory of the Union to a place where, in relation to that territory, such a declaration was not required before exit day.

In this paragraph, “RoRo vehicle” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport. ”.

EXPLANATORY NOTE

(This note is not part of the Regulations)

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)to address failures of retained EU law to operate effectively arising from the withdrawal of the UK from the European Union.

Regulation 2 amends Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (EUR 2015/2446), which is retained EU legislation. It extends to 1 January 2022 the expiry date for the waiver of the requirement to lodge an entry summary declaration for goods coming from the EU and other countries for which a declaration was not required before the UK’s exit from the EU.

It also provides for a waiver until 1 October 2021 of the requirement to lodge an exit summary declaration for two categories of export. These are (i) goods carried in roll-on, roll-off vehicles and (ii) empty pallets, containers and vehicles moving under a transport contract to the EU, or to other countries for which a declaration was not required before the UK’s exit from the EU.

A full impact assessment has not been produced for this instrument. These Regulations will assist businesses by delaying the introduction of the administrative burden of submitting entry summary declarations for a further six-month period until 1 January 2022 and some exit summary declarations for a further three-month period until 1 October 2021. An impact assessment is not required for provisions in force for less than 12 months.