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Statutory Instruments
Exiting The European Union
Customs
Made
28th March 2019
Coming into force in accordance with regulation 1(2)
The Commissioners for Her Majesty's Revenue and Customs make these Regulations exercising their powers in section 8(1) of the European Union (Withdrawal) Act 2018 M1.
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 Schedule 7, paragraph 1(3) of that Act, a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.
Marginal Citations
M12018 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”.
1.—(1) These Regulations may be cited as the Customs Safety and Security Procedures (EU Exit) Regulations 2019.
(2) They come into force on the later of exit day M2 or the day after the day on which they are made.
F1(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 1(3) revoked (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 9
Commencement Information
I1Reg. 1 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
Marginal Citations
M2The meaning of “exit day” is assigned by the Interpretation Act 1978 (c. 30), Schedule 1 as amended by the European Union (Withdrawal) Act 2018 (c. 16), Schedule 8, paragraphs 18 and 22(e) and S.I. 2018/808, and assigned by section 20(1) to (5) of the latter Act.
2.—(1) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code M3 is amended as follows.
(2) Revoke: Article 1(1) second sub-paragraph; Article 1(3); Articles 2 and 3; Article 4 except for the opening words of paragraph (1), the expression “— the territory of the United Kingdom of Great Britain and Northern Ireland”, and the full-stop at the end of paragraph (1); Article 16(2); point (a) of Article 38(2) and the word “or” immediately following it; Articles 38(3) to (5); point (d) of Article 39, but not “and” immediately following it; Article 47(2).
(3) In Article—
(a)5—
(i)paragraph (1), for the words after “means the” substitute “ Commissioners for Her Majesty's Revenue and Customs ”,
(ii)paragraph (2)(a), omit “adopted at Union or national level”,
(iii)paragraph (2) omit points (b) and (c),
(iv)paragraph (2)(d) for “Union” substitute “ United Kingdom ”,
(v)paragraph (4) omit “Union or national”,
(vi)paragraph (7)(a) omit “Union or”;
(vii)paragraph (7)(b), for “Union and its Member States” substitute “ United Kingdom ”,
(viii)paragraph (7)(c), for “Union” substitute “ United Kingdom ”,
(ix)paragraph (11), for everything after “means” substitute “ such a declaration for the purposes of the Customs and Excise Management Act 1979 M4; ”,
(x)paragraph (12), for everything after “means” substitute “ a Customs declaration for the purposes of the Taxation (Cross-border) Trade Act 2018; ”,
(xi)paragraph (16) for “Code” substitute “ Taxation (Cross-border Trade) Act 2018 M5 ”;
(xii)paragraph (23), for everything after “means” substitute “ goods within the Taxation (Cross-border Trade) Act 2018, section 33; ”,
(xiii)paragraph (24), for everything after “means” substitute “ chargeable goods within the Taxation (Cross-border Trade) Act 2018, section 2; ”;
[F2(aa)9—
(i)paragraph (1), omit “responsible for the place where they are established”,
(ii)paragraph (2), omit “responsible for the place where they first lodge a declaration or apply for a decision”,
(iii)paragraph (3), omit the second sub-paragraph (from “Where” to “for a decision.”);]
(b)16(1)—
(i)for “Member States shall cooperate with the Commission to”, substitute “ The customs authorities must ”,
(ii)omit “for the exchange of information between customs authorities and with the Commission and”,
(iii)omit “such”;
(c)38—
(i)paragraph (2), opening words omit “types of”,
(ii)paragraph (2), opening words: for “authorisations” substitute “ authorisation ”,
(iii)paragraph (6), omit “according to the type of authorisation granted”,
(iv)paragraph (7), for second and fourth use of “Union”, substitute “ United Kingdom ”,
(v)paragraph (7), omit “or Union legislation in the area of the common commercial policy”;
(d)46—
(i)paragraphs (2) and (4) omit “, Union”,
(ii)paragraph (5)(b) omit “in the Union”,
(iii)paragraph (6)(c) for “Member States” substitute “ countries ”;
(e)136—
(i)paragraph (2), omit “pursuant to Article 153(2)”,
(ii)paragraph (3), omit “in accordance with Article 155(2)”;
(f)145(2), omit “Union”;
(g)263—
(i)paragraph (1), omit “competent”,
(ii)in paragraph (3)(b) omit “, in accordance with Article 270”;
(h)264 omit “primarily”.
(4) After Article 288, omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”.
Textual Amendments
F2Reg. 2(3)(aa) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 3 (as amended by S.I. 2020/1624, regs 1(2), 10)
Commencement Information
I2Reg. 2 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
Marginal Citations
M3The 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).
3.—(1) 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 is amended as follows.
[F3(2) Revoke: point (iv) of point (a) of Article 5(1); Article 5(2), (4), (5) and (6); point (v) of point (c), and point (d), of Article 105; Article 106(2), (2a), (3) and (4); Article 112; Article 113; Article 113a; and point (iii) of point (a) of Article 244(1).]
(3) In Article or Articles—
(a)1(20) for “a country” substitute “ the United Kingdom ”;
(b)1(25)—
(i)for “and” substitute “ the United Kingdom where it is ”,
(ii)omit “by a Member State”;
[F4(ba)3, omit everything after the first sub-paragraph (from “By way of derogation” to “of that system.”);]
(c)5(1)(a)(i), for “Articles 135 to 144”, substitute “ provision made by or under the Taxation (Cross-border Trade) Act 2018 F5... for oral declarations, [F6declarations made by conduct], paper-based declarations made by travellers in respect of goods carried by them, or declarations for goods in postal consignments ”;
[F7(ca)6(1)(a)—
(i)for “Union” substitute “ applicable ”,
(ii)omit “or by the legislation of a Member State”;]
(d)25 omit “Union”;
(e)104—
(i)paragraph (1)(d), for “household effects as defined in Article 2(1)(d) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty”, substitute “ personal effects, household linen, furnishings and equipment intended for the personal use of the persons concerned or for meeting their household needs ”,
[F8(ia)paragraph (1)(e), for “Article 135 and Article 136(1)” substitute “ provision made by or under the Taxation (Cross-border Trade) Act 2018 ”,
(ib)paragraph (1)(f), for “deemed to be declared in accordance with Article 141” substitute “ declared by conduct in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018 ”,]
(ii)paragraph (1)(i) and .(o), for “a Member State” substitute “ the United Kingdom ”,
[F9(iii)paragraph (1)(m)—
(aa)for “Ceuta and Melilla,” substitute “ the Isle of Man, the Channel Islands or ”;
(bb)omit everything starting with “, Heligoland” and ending with “Livigno”;]
(iv)paragraph (1)(n) for the second “Union” substitute “ United Kingdom ”,
[F10(v)paragraph (2), omit everything starting with “, as follows” and ending with the third use of “2015/2447”,]
F11(vi). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(vii)paragraph (4) for “EUR 22” substitute “ £19 ”;
[F12(viii)paragraph (4), omit everything starting with “, as follows” and ending with the third use of “2015/2447”;]
(f)104, insert as paragraph 5—
“5. Until [F131 July 2021], the lodging of an entry summary declaration shall be waived in respect of goods which before then are in transit to or are brought into the customs territory of the Union from a place where, in relation to that territory, such a declaration was not required before exit day.”;
[F14(g)105(c)—
(i)paragraph (c)(i), for “Greenland”, substitute “ Ireland or Norway ”;
(ii)paragraph (c)(iv), for “the Black Sea and the Mediterranean Sea” substitute “ the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras ”;]
(h)107—
(i)point (a) omit “at the place for which that customs office is competent”,
(ii)point (b) omit “at the place for which the customs office of first entry is competent”;
(i)108 and 109 omit “at the place for which the customs office of first entry is competent”;
[F15(ia)244(1)(a)(ii)—
(i)for “Greenland”, substitute “ Norway, Ireland ”;
(ii)for “the Black Sea or the Mediterranean and all ports of Morocco”, substitute “ the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras”;]
(j)244(2)—
(i)for “a” substitute “ an agricultural export ”,
(ii)omit “in accordance with Commission Regulation (EC) No 612/2009”,
(iii)omit “in accordance with Article 5(7) of that Regulation”;
(k)245(1)—
(i)in the opening words, for everything starting with “Without” and ending with “of the Code, the”, substitute “ The ”,
(ii)for point (e), substitute—
“(e)the goods in Article 104(1)(d) provided that they are not carried under a transport contract;”,
(iii)in point (g), for “referred to in Article 140(1)”, substitute “[F16declared for export by conduct in accordance with provision made] by or under the Taxation (Cross-border) Trade Act 2018 ”,
(iv)in point (l), for “a Member State” substitute “ the United Kingdom ”;
[F17(v)in point (p)—
(aa)for “Ceuta and Melilla,” substitute “ the Isle of Man, the Channel Islands or ”;
(bb)omit everything starting with “, Heligoland” and ending with “Livigno”;]
F18(l). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(m)245(2) in point (e)(i), for “Articles 144 or 245 of the Code”, substitute “ provision made by or under the Taxation (Cross-border Trade) Act 2018 ”.
(4) After Article 256, omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”.
[F19(5) In Annex 12-01—
(a)in Title, I, Chapter 1—
(i)in paragraph 1 omit “central”,
(ii)omit paragraph 4;
(b)in Title I, Chapter 2 omit Section 2;
(c)in the data requirements table in Title I, Chapter 3 omit the third column (“D.E. mandatory/optional”);
(d)in Title II (except points 4 and 8) substitute “ the United Kingdom ” for each use of the following references: “the Union”, “the Member State of residence”, “the Member State of establishment”, “the country of establishment”, “Member States”, “the Member State concerned”.]
Textual Amendments
F3Reg. 3(2) substituted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(1)
F4Reg. 3(3)(ba) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(a)
F5Words in reg. 3(3)(c) omitted (31.12.2020 immediately before IP completion day) by virtue of The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(b)(i) (as amended by S.I. 2020/1624, regs 1(2), 10)
F6Words in reg. 3(3)(c) substituted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(b)(ii) (as amended by S.I. 2020/1624, regs 1(2), 10)
F7Reg. 3(3)(ca) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(c) (as amended by S.I. 2020/1624, regs 1(2), 10)
F8Reg. 3(3)(e)(ia)(ib) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(d)
F9Reg. 3(3)(e)(iii) substituted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(e)
F10Reg. 3(3)(e)(v) substituted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(f)
F11Reg. 3(3)(e)(vi) omitted (31.12.2020 immediately before IP completion day) by virtue of The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(g)
F12Reg. 3(3)(e)(viii) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(h)
F13Words in reg. 3(3)(f) substituted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(i)
F14Reg. 3(3)(g) substituted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(j)
F15Reg. 3(3)(ia) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(k)
F16Words in reg. 3(3)(k)(iii) substituted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(l)
F17Reg. 3(3)(k)(v) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(m)
F18Reg. 3(3)(l) omitted (31.12.2020 immediately before IP completion day) by virtue of The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(n)
F19Reg. 3(5) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)
Commencement Information
I3Reg. 3 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
4. So far as Annex B of the Delegated Regulation mentioned in regulation 3(1) applies in relation to Article 127(5) or 263(4) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, it must as necessary be interpreted and applied on the basis that—
(a)references to anything in or under that Code are references to corresponding provision made by or under the Taxation (Cross-border Trade) Act 2018; and
(b)it is applicable to the United Kingdom only.
Commencement Information
I4Reg. 4 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
5.—(1) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code is amended as follows.
(2) Revoke: Article 1(2)(1), (3), (6) and (10); Article 30(3); Articles 37 to 47; Article 182, second paragraph; Article 183; Article 184; Article 185(2) and (4); point (b) of paragraph (3) of Article 185; Article 186; Article 187(1); Article 188(1) and (3); Article 189(2); Annex 12-03.
[F20(2A) Revoke: Articles 6, 7(1), 7(4) and 7(5).]
(3) In Article—
(a)13—
(i)for “customs authority competent to take a decision”, substitute “ Commissioners for Her Majesty's Revenue and Customs ”,
(ii)for “taking the” substitute “ taking a ”;
(b)24(2) after “take the decision” insert “ (namely, in this Regulation, the Commissioners for Her Majesty's Revenue and Customs) ”;
(c)25(1)(a) for “Member State where the accounts are held”, substitute “ United Kingdom ”;
(d)25(2) after “(AEOS),” insert “ as distinct from pursuant to provision made by or under the Taxation (Cross-border Trade) Act 2018, ”;
(e)29(2) omit “Union”;
(f)30(2) omit—
(i)“Union”,
(ii)“competent”,
(iii)and in both places, “national”;
(g)187(4)(a) and (b), for “Union” substitute “ United Kingdom ”;
(h)189(1)—
(i)omit “located in a Member State”,
(ii)omit “as a country of routing”,
(iii)for “Article 141 of the Code” substitute “ provision made by or under the Taxation (Cross-border Trade) Act 2018 ”.
(4) After Article 350 omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”.
[F21(5) In Annex 12-01—
(a)in Title I omit the notes for row 5 (format of VAT identification number);
(b)in Title II, paragraph 2 (Codes), point 1 (EORI number)—
(i)for “Member State (country code)” substitute “ United Kingdom ”;
(ii)omit “in a Member State”, “Union's” and everything from “in so far as” to “list of country codes”;
(c)in Title II, paragraph 2, point 12 (Type of person) omit “Union or”;
(d)in Title II, paragraph 2, point 13 (Principal economic activity) for “Member State concerned” substitute “ United Kingdom ”.]
Textual Amendments
F20Reg. 5(2A) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 5(1) (as amended by S.I. 2020/1624, regs 1(2), 10)
F21Reg. 5(5) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 5(2) (as amended by S.I. 2020/1624, regs 1(2), 10)
Commencement Information
I5Reg. 5 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
6. So far as Annex B of the Implementing Regulation mentioned in regulation 5(1) applies in relation to Article 127(5) or 263(4) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, it must as necessary be interpreted and applied on the basis that—
(a)references to anything in or under that Code are references to corresponding provision made by or under the Taxation (Cross-border Trade) Act 2018; and
(b)it is applicable to the United Kingdom only.
Commencement Information
I6Reg. 6 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
7.—(1) Omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.” in the following Regulations—
(a)Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446;
(b)Regulation (EU) 2016/2339 of the European Parliament and of the Council of 14 December 2016 amending Regulation (EU) No 952/2013 laying down the Union Customs Code, as regards goods that have temporarily left the customs territory of the Union by sea or air;
(c)Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code[F22,]
[F23(d)Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments;
(e)Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union;
(f)Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code;
(g)Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.]
(2) In the Customs Safety and Security (Penalty) Regulations 2019 M6, Column 1 of the Schedule, entry for “Article 189 of the Implementing Regulation.”: omit “in a Member State”.
Textual Amendments
F22Reg. 7(1)(c): comma substituted for full stop (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 6(a)
F23Reg. 7(1)(d)-(g) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 6(b)
Commencement Information
I7Reg. 7 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
Marginal Citations
Jim Harra
Ruth Stanier
Two of the Commissioners for Her Majesty's Revenue and Customs
(This note is not part of the Regulations)
These Regulations are made in exercise of the powers conferred by section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies (in particular under sections 8(2)(a), 8(2)(b), 8(2)(g) and 8(3)(a)) arising from the withdrawal of the UK from the European Union.
These Regulations make amendments to legislation in the field of customs safety and security procedures to ensure that they continue to operate as before, but in the context of the United Kingdom no longer being a member of the European Union.
This instrument is covered by an overarching HMRC impact assessment (third edition) which will be published in April 2019 and will be available on the website at:
https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.
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