Released 10 June 2021
SI 2021/697 amends import and export regulations to extend the EIDR simplified Customs declaration process until 31 December 2021.
The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021 make various amendments to Customs (Import Duty) (EU Exit) Regulations 2018 (SI 2018/1248), the Customs (Export) (EU Exit) Regulations 2019 (SI 2019/108) and the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (SI 2020/1495). The amendments:
•extend the transitional EIDR simplified Customs declaration process to goods imported between 1 July 2021 and 31 December 2021 and the period for making a supplementary declaration under the EIDR procedure in relation to a fixed transport installation, where that declaration is to be made within the timescale specified in a notice published by HMRC, to entries made in the operator’s commercial records between 1 July 2021 and 31 December 2021 (SI 2018/1248);
•to increase the value threshold for posted goods for which export declarations may be made by conduct is from £900 to £1000 (SI 2019/108); and
•to extend the timeframe in which the use of the VAT return for postponed import VAT accounting is mandated for VAT registered businesses using the transitional EIDR simplified Customs declaration process to the 31 December 2021 (SI 2020/1495).
The regulations come into force on 1 July 2021.