Statutory Instruments
2021 No. 778
Exiting The European Union
Customs
The Customs Safety and Security Procedures (EU Exit) Regulations 2021
Made
30th June 2021
Coming into force
1st July 2021
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 8(1) of, and paragraph 21 of Schedule 7 to, the European Union (Withdrawal) Act 2018( 1 ).
They consider these Regulations appropriate to prevent, remedy or mitigate (a) any failure of retained EU law to operate effectively, or (b) any other deficiency in retained EU law, in either case arising from the withdrawal of the United Kingdom from the EU.
In accordance with paragraph 1(3) of Schedule 7 to that Act, a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.
Citation and commencement
1. —(1) These Regulations may be cited as the Customs Safety and Security Procedures (EU Exit) Regulations 2021.
(2) Subject to paragraph (3), these Regulations come into force the day after they are made.
(3) Regulation 2(3) comes into force on 1st July 2021.
Modification of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code
2. —(1) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code( Regulation (EU) No 952/2013 2 ) is amended as follows.
(2) In Article 104(5)( 3 ), 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. ” .
Myrtle Lloyd
Sophie Dean
Two of the Commissioners for Her Majesty’s Revenue and Customs
30th June 2021
2018 c. 16 . Section 20(1) provides that in the Act the Commissioners for Her Majesty’s Revenue and Customs are included in the expression “Minister of the Crown”. Section 8 was amended by the European Union (Withdrawal Agreement) Act 2020 (c. 1) , section 27.
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).
Article 104(5) was inserted by S.I. 2019/715 which was amended by S.I. 2020/1379 before it came into force.