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The Customs Safety and Security Procedures (EU Exit) Regulations 2021

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

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2.—(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 Code(1) is amended as follows.

(2) In Article 104(5)(2), for “1 July 2021” substitute “1 January 2022”.

(3) After Article 245(2), insert—

3.  Until 1 October 2021, the lodging of a pre-departure declaration shall be waived in respect of:

(a)goods carried in RoRo vehicles;

(b)pallets, containers and means of transport where those items are—

(i)carried under a transport contract; and

(ii)to be removed from the customs territory of the Union to a place where, in relation to that territory, such a declaration was not required before exit day.

In this paragraph, “RoRo vehicle” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport..

(1)

EUR/2015/2446. The Union Customs Code and its Delegated and Implementing Regulations constitute direct EU legislation forming part of the law of the United Kingdom under the European Union (Withdrawal) Act 2018, section 3, except so far as imposing or otherwise applying in relation to any EU customs duty as mentioned in the Taxation (Cross-border Trade) Act 2018 (c. 22), Schedule 7, paragraph 1(1).

(2)

Article 104(5) was inserted by S.I. 2019/715 which was amended by S.I. 2020/1379 before it came into force.

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