The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations, SI 2020/1234, introduce a number of changes to allow customs procedures to continue to operate efficiently at the end of the Brexit transition period and to facilitate the movement of goods between Great Britain and the EU. The regulations will:
include the application of staged border controls which will allow goods to move without full customs controls through border locations which do not currently have customs control systems;
clarify the simplified customs declaration process;
introduce new rules for travellers for goods that cannot be declared orally or by using paper declarations; and
extend the scope of the process for making declarations by conduct.
The regulations are expected to be brought into force on 1 January 2021, except for part of reg 3(15) which enables the listing of locations at which advance declarations will be required, and which will come into force on 1 December 2020 to give appropriate notice to traders.
The regulations form part of the new UK customs regime for goods with effect from 1 January 2021. Although to a large extent, this will look similar to current arrangements (for example, in relation to suspensions and reliefs), there will be some significant changes:
imported goods will (subject to any reliefs or trade agreements) be liable to import duty as set out in the UK global tariff which comes into force at that time;
goods entering Great Britain from the EU will be treated in the same way as goods imported from anywhere else in the world;
the administration of imports from the EU will be simplified for the first six months to give UK businesses time to adapt; and
special arrangements will be in place for goods moving between Great Britain and Northern Ireland to reflect the Northern Ireland Protocol.
The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations, SI 2020/1234, introduce a number of changes to allow customs procedures to continue to operate efficiently at the end of the Brexit transition period and to facilitate the movement of goods between Great Britain and the EU. The regulations will:
include the application of staged border controls which will allow goods to move without full customs controls through border locations which do not currently have customs control systems;
clarify the simplified customs declaration process;
introduce new rules for travellers for goods that cannot be declared orally or by using paper declarations; and
extend the scope of the process for making declarations by conduct.
The regulations are expected to be brought into force on 1 January 2021, except for part of reg 3(15) which enables the listing of locations at which advance declarations will be required, and which will come into force on 1 December 2020 to give appropriate notice to traders.
The regulations form part of the new UK customs regime for goods with effect from 1 January 2021. Although to a large extent, this will look similar to current arrangements (for example, in relation to suspensions and reliefs), there will be some significant changes:
imported goods will (subject to any reliefs or trade agreements) be liable to import duty as set out in the UK global tariff which comes into force at that time;
goods entering Great Britain from the EU will be treated in the same way as goods imported from anywhere else in the world;
the administration of imports from the EU will be simplified for the first six months to give UK businesses time to adapt; and
special arrangements will be in place for goods moving between Great Britain and Northern Ireland to reflect the Northern Ireland Protocol.
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