Citation and commencement

1. These Regulations may be cited as the Customs (Miscellaneous Amendments) Regulations 2024 and come into force on 30th September 2024.

Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

2. —(1)The Customs (Import Duty) (EU Exit) Regulations 2018( 3 ) are amended as follows.

(2) In regulation 31(2)(a) (persons authorised to use the simplified customs declaration process: eligibility criteria) for “and (d)” substitute “, (d), (f) and (g)” .

(3) In regulation 37(3)(a) (persons authorised to use the EIDR procedure: eligibility criteria) after “(e)” insert “, (f)” .

(4) In regulation 89 (grant or refusal of an application for approval)—

(a) after paragraph (1), insert—

“ (1A) An officer of HMRC may give a notice to the applicant specifying further information which must be provided to HMRC in order to determine the application.

(1B) A notice given under paragraph (1A) must specify a period within which the further information must be provided.

(1C) The period under paragraph (1B) may be extended where, in the opinion of an HMRC officer, it is appropriate to do so. ” ;

(b) at the beginning of paragraph (2) insert “Subject to paragraph (2A),” ;

(c) after paragraph (2), insert—

“ (2A) Where a notice is given under paragraph (1A), the period specified under paragraph (1B), or extended under paragraph (1C), is to be disregarded for the purposes of calculating the specified period. ” ;

(d) after paragraph (5) insert—

“ (5A) For the purposes of paragraphs (4) and (5) HMRC may publish a notice specifying conditions to which an approval is subject. ” .

(5) In regulation 91(2A) (amendment, suspension or revocation of approval) after “relating to a specific type of authorisation” insert “or a notice published under regulation 89(5A)” .

(6) In regulation 97 (single and comprehensive guarantees)—

(a) in paragraph (4)(d), omit paragraph (i);

(b) omit paragraph (5).

(7) In regulation 99 (specified amount: reduced amounts and waivers in relation to comprehensive guarantees)—

(a) in paragraph (1A)(c), omit paragraph (i);

(b) omit paragraph (1B).

Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018

3. —(1)The Customs Transit Procedures (EU Exit) Regulations 2018( 4 ) are amended as follows.

(2) In Schedule 1 (the common transit procedure)—

(a) in paragraph 6(2) (end of the common transit procedure in Great Britain (2): goods received by an authorised consignee: conditions of authorisation), after paragraph (a) insert—

“ (aa) in the opinion of an officer of Revenue and Customs, the applicant’s financial standing makes the applicant suitable to be an authorised consignee; ” ;

(b) in paragraph 18(2) (formalities in Great Britain), in paragraph (c) after “sub-paragraphs” insert “(aa) and” ;

(c) in paragraph 41(1) (authorisation for the use of a paper-based common transit procedure for goods carried by air: conditions of authorisation), after paragraph (a) insert—

“ (aa) the applicant meets the eligibility criteria in regulation 93(1)(f) and (g) of the import duty regulations ( 5 ) (“eligibility criteria for authorised economic operators”), but as if references in that regulation to suitability of that person to be an authorised economic operator were references to suitability of the applicant for the use of the paper-based common transit procedure for goods carried by air; ” ;

(d) in paragraph 45(1) (authorisations for the use of a paper-based common transit procedure for goods carried by rail: conditions of authorisation) after paragraph (a) insert—

“ (aa) the applicant meets the eligibility criteria in regulation 93(1)(f) and (g) of the import duty regulations, but as if references in that regulation to suitability of that person to be an authorised economic operator were references to suitability of the applicant for the use of the paper-based common transit procedure for goods carried by rail; ” ;

(e) in paragraph 57(2) for “paragraphs 41(1)(d) and (e), 45(1)(d) and (e)” substitute “paragraphs 41(1)(aa), (d) and (e), 45(1)(aa), (d) and (e)” .

Amendment of the Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018

4. —(1)The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018( 6 ) are amended as follows.

(2) In paragraph 4 of Schedule 1—

(a) omit the “and” after sub-paragraph (a);

(b) after sub-paragraph (b) insert—

“ ; and

(c) must, in the opinion of an officer of Revenue and Customs—

(i) be of sufficient financial standing; and

(ii) have sufficient professional standards of competence or sufficient practical experience,

to make that operator suitable to operate a TSF. ” .

Amendment of the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

5. —(1)The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020( 7 ) are amended as follows.

(2) In regulation 4(1) (eligibility for authorisation: criteria)—

(a) omit the “and” after sub-paragraph (a);

(b) after sub-paragraph (b) insert—

“ ; and

(c) an HMRC officer must be satisfied that the person’s financial standing makes that person suitable to use the bulk Customs declaration process. ” .