SI 2020/967 – The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

Released 10 September 2020

SI 2020/967 makes provision for bulk Customs declarations post IP completion day and amends various customs EU Exit instruments.

The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 are made by HMRC Commissioners under the Customs and Excise Management Act 1979 and the Treasury further to the Taxation (Cross-border Trade) Act 2018, Pt. 1 and is an EU Exit statutory instrument. The regulations make provision to authorise persons to make bulk Customs declarations for goods contained in postal packets and make amendments to a number of customs EU Exit instruments including:

the Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (SI 2018/1247);

the Customs (Import Duty) (EU Exit) Regulations 2018 (SI 2018/1248);

the Customs (Export) (EU Exit) Regulations 2019 (SI 2019/108);

the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (SI 2019/385);

the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (SI 2019/486); and

the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (SI 2019/1346).

The regulations will largely be brought into force by way of a separate statutory instrument made under TCTA 2018, s. 52, but certain provisions will be brought into force on 1 October 2020 and the 31 October 2020 in order to allow authorisations to be granted in advance of IP completion day. The regulations were made on 9 September 2020.

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