SI 2019/487 - The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
Released 07 March 2019
SI 2019/487 makes provision for transitional procedures in relation to imports and exports from the UK post Brexit.
The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 are made by the Treasury in connection with the withdrawal of the UK from the European Union.
The regulations provides for HMRC to specify in a public notice the circumstances in which certain traders (“eligible persons”) importing goods at specified locations will be allowed to make a declaration by conduct of the goods for the free-circulation procedure and then submit further information after the goods have left the specified location. The regulations further make equivalent provision in relation to goods to be exported from the UK at locations specified in a public notice. An eligible person may make a declaration for a common export procedure at a location specified in a public notice, in relation to goods which are not excepted goods, by conduct specified in a public notice and must complete the declaration by the provision of further information. Civil penalties are imposed for breaches of the regulations by amendments to the Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 (SI 2003/3113). The regulations come into force with effect from a day to be appointed under the Taxation (Cross-border Trade) Act 2018, s. 52(2).