UK Customs Post-Brexit Safety & Security Rules.pdf

This instrument forms part of legislation to ensure the United Kingdom has a customs safety and security regime in place at the end of the transition period following the withdrawal of the UK from the European Union. It introduces a temporary waiver on the requirement for Entry Summary (ENS) declarations from countries that do not currently require them, and changes the timing requirement for the submission of a pre-arrival ENS for all short sea journeys, and a pre-departure Exit Summary (EXS) declaration for short containerised sea journeys.

The instrument also removes duplication between existing statutory instruments and maintains the power to require registration for an Economic Operators Registration Identification (EORI) number in certain other circumstances which was omitted from a previous statutory instrument.

The temporary waiver on the requirement for ENS declarations is being introduced to give businesses extra time to prepare to meet this administrative requirement, to mitigate the impact on readiness that the COVID-19 pandemic has had on the logistics industry. The list of territories that are allowed later deadlines for submitting their declarations needs updating, as it currently includes places that are not near the UK's customs territory, and doesn't include places that are near the UK's customs territory.

From 1 January 2021 until 30 June 2021, traders will not be required to submit ENS declarations for movements from the EU. The instrument will also make permanent changes to allow shorter timeframes for the submission of ENS and pre-departure declarations for sea journeys to and from territories near the UK.

The instrument maintains the UK's existing registration system in full. Businesses are required to register with HMRC if their activities are covered by the UK's customs legislation and they are established in the UK. Businesses which are not established in the UK but will make a declaration in the UK or request a customs decision from HMRC are also required to register with HMRC.

This instrument is being laid under the affirmative resolution procedure. Regulations 1 and 8 come into force immediately. The effect of regulation 8 is to revoke the Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019, which were not due to come into force until IP completion day.

The safety and security elements of this instrument only apply to businesses and intermediaries importing goods from the European Union into Great Britain. The Northern Ireland (NI) Protocol means the unamended, current version of the UCC will continue to apply in respect of movements to and from NI.

The registration requirements of this instrument apply to those businesses established in Great Britain, making declarations in Great Britain or seeking a customs decision from HMRC.

The territorial extent of this instrument is the whole of the United Kingdom. The territorial application of this instrument is the whole of the United Kingdom. In accordance with the Protocol on Ireland/Northern Ireland, regulations 3, 4(2)(b), 4(2)(c), 4(3) and 5 do not have effect in relation to economic operators whose activities solely relate to trade in goods between Northern Ireland and Ireland, and the remainder of the instrument does not have effect in relation to economic operators whose activities solely relate to trade in goods between Northern Ireland and Ireland.