Policy paper

The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No.2) Regulations 2021

This tax information and impact note is about legislative changes that will allow customs procedures to continue to operate efficiently and help facilitate the movement of goods between Great Britain and the European Union (EU).

• From: HM Revenue & Customs
• Published: 1 December 2021

Documents

The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No.2) Regulations 2021

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Details

This measure introduces legislative changes that will allow customs procedures to continue to operate efficiently and will help facilitate the movement of goods between Great Britain and the European Union (EU) once staged customs controls have ended. This includes:

• ending temporary easements to customs controls at border locations which did not have customs control systems at the end of transition
• applying full customs controls to goods imported at border locations where declarations need to be pre-lodged in advance of arrival and to goods exported at border locations without space to operate normal export processes
• allowing goods with pre-lodged temporary storage declarations to be imported via border locations without temporary storage facilities and transported directly to an inland temporary storage facility

Published 1 December 2021