The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019
The following has the force of law by virtue of regulation 3(1)(c) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (Managed Transition Regulations).
Part 2 of the Managed Transition Regulations applies where goods are imported through any “RoRo listed location” or “other listed location” or other port or airport located in Great Britain (England, Scotland and Wales).
“RoRo listed location” means a location listed in a notice made under regulation 130(1) of the Customs (Import Duty) (EU Exit) Regulations 2018.
“Other listed location” means a location listed in a notice made under regulation 131E of the Customs (Import Duty) (EU Exit) Regulations 2018.
The following has the force of law by virtue of regulation 3(2)(a) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (Managed Transition Regulations).
A person is an eligible person if they are not subject to a notice given by an HMRC officer under regulations 3(2)(b) and 3(3) of the Managed Transition Regulations.
The following has the force of law by virtue of regulation 3(8)(b) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019.
” Excepted goods” are:
Any goods other than packaging that is used or to be used for transportation, is suitable for re-use, has a relief from import duty at the time of import and is not intended for sale.
Locations which are not a “RoRo listed location” or an “other listed location” may not be able to allow imports of all reusable packaging. Please see https://www.gov.uk/guidance/declaring-reusable-packaging-for-great-britain-imports-and-exports-from-1-january-2021 for further details.
The following has the force of law by virtue of regulations 4 (1) and 9 (1) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (Managed Transition Regulations).
An individual may make a declaration by conduct on import:
- in accordance with regulation 25 (3A) of the Customs (Import Duty) (EU Exit) Regulations 2018 at “RoRo listed locations”
- in accordance with regulation 25 (3B) of the Customs (Import Duty) (EU Exit) Regulations 2018 at “other listed locations”
- and by driving across the boundary of a port or airport at all other locations.
An individual may make a declaration by conduct on export:
- in accordance with regulation 22(5) of the Customs (Export) (EU Exit) Regulations 2019 at RoRo listed locations
- or by driving across the boundary of a port or airport at all other locations
Definitions
For the purposes of the notice made under regulation 4(1) “RoRo listed location” means a location listed in a notice made under regulation 130(1) of the Customs (Import Duty) (EU Exit) Regulations 2018.
“Other listed location” means a location listed in a notice made under regulation 131E of the Customs (Import Duty) (EU Exit) Regulations 2018.
For the purposes of the notice made under regulation 9(1), a “RoRo listed location” means a location listed in a notice made under regulation 52 of the Customs (Export) (EU Exit) Regulations 2019.
The following has the force of law by virtue of regulation 4(2) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019.
An individual can make a declaration by conduct on behalf of an eligible person if that individual is responsible for the carriage of the goods when they are imported.
The following has the force of law by virtue of regulation 5(2), (3) and (4) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (Managed Transition Regulations).
Following the making of the declaration under regulation 4 of the Managed Transition Regulations, the declaration must be completed by the submission of further information.
By the end of the 15th day after the end of the quarter in which the declaration or declarations is made (or are made) under regulation 4, the first quarter ending on 31 March 2021, the second on 30 June 2021 and so on until this Public Notice is withdrawn, which ends the final quarter.
The information that these quarterly reports contain is as follows:
Name of person importing
EORI of person importing
Commodity code or description of packaging
Date of import
Number of units imported
Confirmation that a claim for returned goods relief is valid
The data must be submitted to HMRC electronically.
The following has the force of law by virtue of regulation 8(1)(c) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019.
Part 3 of the Managed Transition Regulations applies where goods are exported through any “RoRo listed location” or other port or airport located in Great Britain.
a “RoRo listed location” means a location in Great Britain listed in a notice made under regulation 52 of the Customs (Export) (EU Exit) Regulations 2019.
The following has the force of law by virtue of regulation 8(2)(a) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (Managed Transition Regulations).
A person is an eligible person if they are not subject to a notice given by an HMRC officer under regulation 8(2)(b) of the Managed Transition Regulations.
The following has the force of law by virtue of regulation 8(8)(b) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019.
” Excepted goods” are:
Any goods other than packaging that is used or to be used for transportation, is suitable for re-use, has a relief from import duty at the time of import and is not intended for sale.
Locations which are not a “RoRo listed location” may not be able to allow exports of all reusable packaging. Please see https://www.gov.uk/guidance/declaring-reusable-packaging-for-great-britain-imports-and-exports-from-1-january-2021 for further details.
The following has the force of law by virtue of regulation 9 (2) of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019.
An individual can make a declaration by conduct on behalf of an eligible person if that individual is responsible for the carriage of the goods when they are exported:
The following has the force of law by virtue of regulation 10 (2) and (3) of the Customs (Managed Transition Procedure) (EU Exit) Regulations (Managed Transition Regulations).
Following the making of the declaration under regulation 9 of the Managed Transition Regulations, the declaration must be completed by the submission of further information.
By the end of the 15th day after the end of the quarter in which the declaration or declarations is made (or are made) under regulation 9, the first quarter ending on 31 March 2021, the second on 30 June 2021 and so on until this Public Notice is withdrawn, which ends the final quarter.
The information that these quarterly reports contain is as follows:
Name of person exporting
EORI of person exporting
Commodity code or description of packaging
Date of export
Number of units exported
Confirmation that commercial evidence has been retained to show export
The information must be submitted to HMRC electronically.