Regulations 2 and 5 make amendments to the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248: “import duty regulations”) and the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108: “export regulations”). These amendments provide that travellers carrying commercial excise goods will no longer be permitted to make oral import and export declarations and by conduct export declarations. They will also clarify that oral and by conduct import declarations are available to travellers with personal goods for which relief is available from excise duty and VAT.

Regulations 2 and 5 also make amendments to the import duty regulations and the export regulations that will allow most reusable packaging protecting goods during transportation to be declared for import or export either orally or by conduct. They will also enable imports or exports of human blood, organs, tissues and cells for emergency use in transplants or medical procedures to be declared by conduct. Regulations 3 and 6 make consequential amendments to the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) and the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439).

Regulation 4 makes minor amendments to the Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258) about the content of, and processes for varying and cancelling, certain public notices for common transit procedure purposes.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.