These Regulations amend 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”) and Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of the Union Customs Code (EUR 2015/2447) (“the Implementing Regulation”), both of which are retained EU legislation. Retained EU law will be renamed as “assimilated law” under the Retained EU Law (Revocation and Reform) Act 2023 (c. 28).

Regulation 2 amends Article 245(2) of the Delegated Regulation by adding three new situations in which a pre-departure declaration is not required to be lodged, those being where goods placed under the free zone procedure are exported and certain conditions are met, where chargeable goods deemed to be declared for a transit procedure are exported and certain conditions are met, and where products of sea-fishing and other products taken from the territorial waters of the United Kingdom are to be landed outside the United Kingdom.

Regulation 3 amends Articles 182 and 189 of the Implementing Regulation.

Article 182 is amended to replace the existing wording referring to the EU customs pre-arrival safety and security system ICS2 with a reference to an electronic information and communication system to be used for the submission, processing, storage and exchange of information relating to entry summary declarations and for the subsequent exchanges of information provided for in Chapter 1 (Entry summary declaration) of the Implementing Regulation, with a new provision for the Commissioners for HMRC to publish a notice specifying relevant electronic systems for this purpose.

Article 189 is amended by omitting existing paragraphs 3 and 4 which contain obsolete references to Member States and to releases 2 and 3 of the EU customs pre-arrival security and safety system ICS2.

Any notices that are made under powers created or amended by these Regulations will be published at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access the notices electronically may access them by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.

An Impact Assessment has not been prepared for this instrument because it does not meet the financial threshold above which an impact assessment is required.