2019 No. 1219
The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019
Approved by both Houses of Parliament
Made
Laid before Parliament
Coming into force in accordance with regulation 1(2)
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations exercising their powers in section 8(1) of the European Union (Withdrawal) Act 20181.
They consider these Regulations appropriate to prevent, remedy or mitigate (a) any failure of retained EU law to operate effectively, or (b) any other deficiency in retained EU law, in either case arising from the withdrawal of the United Kingdom from the EU.
They declare that they are of the opinion that, by reason of urgency, it is necessary to make these Regulations without a draft of the instrument being laid before, and approved by a resolution of, each House of Parliament.
Citation, commencement and effect1
1
These Regulations may be cited as the Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019.
2
They come into force on exit day2.
3
They do not have effect in relation to the movement of goods between Northern Ireland and the Republic of Ireland or the reverse.
Modification of Regulation (EU) No 952/2013 laying down the Union Customs Code2
1
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code3 is amended as follows.
2
Insert after Article 263(4)—
5
For the purposes of paragraph 3(a), a “customs declaration” includes an export declaration pursuant to regulations under the Taxation (Cross-border Trade) Act 20184, section 35.
Modification of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code3
1
Commission Delegated Regulation (EU) 2015/2446 of 28 July 20155 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code is amended as follows.
2
Insert after Article 104(5)—
6
The waiver arising from the combination of paragraph 1(e) and Article 136(1)(a) has effect for the goods in Articles 208, 209, 210(1), 211, 212(1), 212(3) and 213 irrespective of provision made in those latter Articles about total relief from import duty, temporary import, re-export, or the conditions or provisos for total relief from import duty.
3
Insert after Article 244(4)—
5
The time-limits referred to in paragraphs 1, 2 and 3 shall be extended to not later than 1 November 2020 as stipulated in a public notice published by the Commissioners for Her Majesty’s Revenue and Customs6 for one or more of the following:
a
exporters of a particular class, description or status;
b
goods of a particular class, description or status;
c
goods to be removed from within the United Kingdom directly from a place that is so stipulated;
d
goods destined for a place so stipulated outside the United Kingdom;
e
goods to be removed from the United Kingdom using a means of transport that is so stipulated.
6
A public notice published under paragraph 5 may:
a
stipulate different extensions for different exporters, goods, places or means of transport, or any combination of these; and
b
be varied, replaced or withdrawn by a further such notice.
7
A public notice published under paragraph 5 must, for each extension, stipulate a time-limit for the carrying out of the risk analysis required by Article 264 of the Code, and this time-limit displaces any other that would apply but for provision made by any one or more of paragraphs 5 and 6.
8
Paragraphs 5 to 7 do not apply after 1 November 2020 or such earlier date as stipulated in a public notice published by the Commissioners for Her Majesty’s Revenue and Customs7.
4
Insert after Article 245(2)—
3
Until 1 May 2020, the lodging of a pre-departure declaration shall be waived for:
a
goods that would benefit from the waiver having effect in the manner provided for by Article 104(6)8 if those goods were brought into the customs territory of the Union;
b
goods that would so benefit if Article 104(1)(e) applied to goods carried under a transport contract.
4
Paragraph 3 applies only if:
a
the goods are to be taken out of the customs territory of the Union to a place where, in relation to that territory, such a declaration was not required before exit day; and
b
the goods are not being exported in the course of being sold or leased to another person.
Amendment of the Customs Safety and Security Procedures (EU Exit) Regulations 20194
In the Customs Safety and Security Procedures (EU Exit) Regulations 20199, regulation 3(3)(f) for “1 October 2019” substitute “1 November 2020”.
(This note is not part of the Regulations)