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EXPLANATORY NOTE
These Regulations amend Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (“UCC”), and 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 (EUR 2015/2446) (“the Delegated Regulation”), both of which are retained EU legislation.
Regulation 2 disapplies Article 267 UCC from goods in respect of which the requirement to lodge a pre-departure declaration is waived by Article 245 of the Delegated Regulation. This means presentation of the goods on exit is not required when the requirement to lodge a pre-departure declaration is waived in respect of those goods.
Regulation 3 amends Articles 104 and 245 of the Delegated Regulation.
Article 104(1) is amended to provide that an entry summary declaration is not required to be lodged for goods in respect of which a customs declaration is permitted to be made by conduct in accordance with provision made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”), or for goods contained in travellers’ personal baggage. Article 104(5) is amended to provide that an entry summary declaration is not required to be lodged for goods where this was not required prior to IP completion day.
Article 245(1)(g) is amended to provide that a pre-departure declaration is not required to be lodged for goods which are permitted to be declared for export orally or by conduct in accordance with the TCTA and removes the exceptions in the existing provision. Article 245(2) is amended to provide that a pre-departure declaration is not required to be lodged for transhipped goods in certain circumstances.
A full impact assessment of the effect that this instrument will have on the costs of business, the voluntary sector and the public sector will be available from Her Majesty’s Revenue and Customs, 100 Parliament Street, London, SW1A 2BQ and will be published at legislation.gov.uk.
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