The following paragraphs have force of law by virtue of Regulation 2(1)(b) of the Customs Safety and Security Procedures (EU Exit) Regulations 2020.

The lodging of a pre-departure declaration is waived during the period beginning with IP Completion Day¹ and ending with 31 March 2021, in respect of the following:

• any empty pallet, container or vehicle being moved under a transport contract² where those goods are to be removed from Great Britain to a place where, in relation to Great Britain, such a declaration was not required before IP completion day
• goods carried in ‘RoRo Vehicles’³ that, without the waiver provided for by this notice, would be required to be covered by an exit summary declaration

¹“IP completion day” means 31 December 2020 at 11.00 p.m. See section 39(1) of the European Union (Withdrawal Agreement) Act 2020.

²A transport contract, or contract of carriage, is an agreement between a carrier and a shipper or passenger, setting out each party’s duties and rights.

³ “RoRo vehicle” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport.