The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019

Amendment of Part 4 U.K.

9.—(1) In regulation 14 (interpretation) after the definition of “simplified Customs declaration process” insert—

““transitional authorised declarant” has the meaning given by regulation 37A(1).”.

(2) In regulation 31 (persons authorised to use the simplified Customs declaration process)—

(a) in paragraph (2)—

(i) for “paragraph (4)” substitute “ paragraphs (4) and (4A) and regulation 37A ”;

(ii) in sub-paragraph (b), after the semi-colon omit “and”;

(iii) at the end of sub-paragraph (c) insert “ ; and ”;

(iv) after sub-paragraph (c) insert—

“(d) is approved to defer payment of a liability to import duty in accordance with regulation 43.”;

(b) after paragraph (4) insert—

“(4A) A person may be authorised as an authorised declarant on or before 30th June 2019 even if the person does not meet the eligibility criterion in paragraph (2)(c).”;

(c) in paragraph (7)(a) after “an authorised declarant” insert “ or a transitional authorised declarant ”;

(d) after paragraph (7) insert—

“(8) A Customs agent may use the simplified Customs declaration process if—

(a) the agent is an authorised declarant; and

(b) the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration.”.

(3) In regulation 32 (simplified Customs declaration process) after “authorised declarant” in each place it occurs insert “ or transitional authorised declarant ”.

(4) In regulation 37 (persons authorised to use the EIDR procedure)—

(a) in paragraph (1)—

(i) after “a person” insert “ (“an authorised EIDR declarant”) ”;

(ii) omit “only”;

(b) omit paragraph (2);

(c) in paragraph (3)—

(i) in the words before paragraph (a), before “The eligibility criteria” insert “ Subject to paragraph (3A) and regulation 37A, ”;

(ii) at the end of paragraph (a), after the semi-colon omit “and”;

(iii) at the end of paragraph (b) insert “ ; and ”;

(iv) after paragraph (b) insert—

“(c) is approved to defer payment of a liability to import duty in accordance with regulation 43”;

(d) after paragraph (3) insert—

“(3A) A person may be authorised as an authorised EIDR declarant on or before 30th June 2019 even if the person does not meet the eligibility criterion in paragraph (3)(b).”;

(e) after paragraph (6) insert—

“(7) A Customs agent may use the EIDR procedure if—

(a) the agent is an authorised EIDR declarant; and

(b) the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration.”.

(5) After regulation 37 insert—

“SECTION 3 U.K. Simplified Customs declarations – transitional provisions

Persons authorised to use the simplified Customs declaration process and EIDR procedure – transitional authorisations

37A.— (1) If authorised to do so by HMRC under this regulation, a person (“a transitional authorised declarant”) may—

(a) use the simplified Customs declaration process; and

(b) use the EIDR procedure.

(2) The eligibility criteria to be so authorised are that—

(a) the person—

(i) is registered as an economic operator under Article 9 of the UCC; and

(ii) is established in the United Kingdom; and

(b) the person, and any directors or senior employees of that person, have not been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is—

(i) a serious breach having regard to the circumstances and nature of any breach and the number of any breaches; and

(ii) relevant to the suitability of that person to be a transitional authorised declarant.

(3) The transitional authorised declarant must use the simplified Customs declaration process and EIDR procedure in compliance with any conditions contained in the authorisation.

(4) The authorisation must identify any conditions which apply—

(a) in respect of using the simplified Customs declaration process; and

(b) in respect of using the EIDR procedure, which may include whether or not notification to HMRC is required when a Customs declaration has been made using the procedure.

(5) An authorisation granted under this regulation is subject to the following conditions—

(a) the transitional authorised declarant may only use the simplified Customs declaration process to declare goods—

(i) for the free-circulation procedure; and

(ii) which were subject to an EU customs procedure in an EU member State immediately before they were imported into the United Kingdom; and

(b) the transitional authorised declarant may only use the simplified Customs declaration process to declare goods in relation to which a liability to import duty may be incurred if the transitional authorised declarant is approved to defer payment of any such liability to import duty in accordance with regulation 43;

(c) the transitional authorised declarant must not use the simplified Customs declaration process to declare goods of such type as may be specified in a notice published by HMRC as goods the import of which presents a high risk of non-compliance with an obligation relating to tax or a Customs obligation;

(d) the transitional authorised declarant must not use the EIDR procedure to declare such controlled goods as are specified in a notice published by HMRC (“controlled goods”); and

(e) if the transitional authorised declarant does not intend to import controlled goods the transitional authorised declarant must use the EIDR procedure to make any simplified Customs declaration.

(6) If HMRC publish a notice under paragraph (7)(b) a transitional authorised declarant may only use the simplified Customs declaration process to declare goods imported at a location listed in that notice.

(7) HMRC—

(a) must publish a notice specifying controlled goods for the purposes of paragraph (5)(d); and

(b) may publish a notice listing locations for the purposes of paragraph (6).

(8) A transitional authorised declarant must, when required to do so by an HMRC officer—

(a) allow access by the officer to any EIDR electronic system operated by the declarant; or

(b) provide to the officer from that system such information,

as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.

(9) Where paragraph (8) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until—

(a) the verification has occurred to the officer's satisfaction; or

(b) the officer confirms the goods are discharged notwithstanding that such verification has not occurred.

(10) In this regulation “EU customs procedure” has the meaning given to “customs procedure” by Article 5(16) of the UCC.”.

Commencement Information

I1 Reg. 9(1)(2)(4)(5) in force at 21.3.2019 for specified purposes, see reg. 1(4)(a)

I2 Reg. 9(3) not in force at made date, see reg. 1(2)