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.