SI 2020/1088 – The Customs (Transitional Arrangements) (EU Exit) Regulations 2020

Released 08 October 2020

SI 2020/1088 amends various import duty statutory instruments to provide for transitional simplified Customs declarations processes from a day to be appointed.

The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 are made by the Treasury further to the Taxation (Cross-border Trade) Act 2018, Pt. 1 and the Finance Act 2003, s. 24(3) and 26(1). This is an EU Exit statutory instrument. The regulations amend various import duty regulations including to:

insert a new section A1 into Chapter 3 of Part 4 of the Customs (Import Duty) (EU Exit) Regulations 2018 (SI 2018/1248) to make provision for a procedure called the transitional EIDR simplified Customs declaration process (a process of simplified Customs declarations by way of making a declaration in two parts, a transitional simplified Customs declaration and a transitional supplementary Customs declaration) and a procedure known as the transitional EIDR procedure whereby a transitional simplified Customs declaration is made by entering details in the declarant’s electronic system;

make consequential amendments to the Customs Traders (Accounts and Records) Regulations 1995 (SI 1995/1203), the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (SI 2018/1249), the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (SI 2018/1260), the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations (SI 2019/486), the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (SI 2019/385) and the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (SI 2019/1215);

to amend SI 2018/1248, reg. 31(8) and 37(7), prospectively inserted by the Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (SI 2019/326), so that Customs agents may only use the simplified Customs declaration process and the EIDR procedure acting as a direct agent if the principal of the agent is established in the United Kingdom; and

to provide for the removal of transitional authorisations for use of the simplified Customs declaration process and the EIDR procedure and amend other related Customs easements.

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 29 October 2020.

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