2021 No. 695

Customs

The Customs (Declaration Modification) Regulations 2021

Made

Laid before Parliament

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations exercising their powers in section 166A(1) of the Customs and Excise Management Act 19791.

Citation and commencement1

These Regulations may be cited as the Customs (Declaration Modification) Regulations 2021 and come into force on 1stJuly 2021.

Amendment of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code2

1

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 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 Code2 is amended as follows.

2

In Article 1 (definitions) after the definition “(53) maritime National Single Window” insert—

54

The expression “goods vehicle” has the meaning given in section 192(1) of the Road Traffic Act 19883.

3

In Article 104(1)(g) after “baggage” insert—

other than goods which—

i

are not within Article 1(21)(b) and

ii

have a value in excess of £1500 and

iii

are carried in a goods vehicle.

4

In Article 245(1)(f) after “baggage” insert—

other than goods which—

i

are not within Article 1(21)(b) and

ii

have a value in excess of £1500 and

iii

are carried in a goods vehicle.

Penny CiniewiczSophie DeanTwo of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make amendments to retained EU law in the field of customs safety and security procedures to tighten controls on high value consignments. It removes the waiver from the obligation to lodge an entry summary declaration or pre-departure declaration for commercial goods of travellers which are above £1500 in value when carried in a goods vehicle.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sectors is foreseen.