(P) A new law that enables full customs controls from 2022 in Great Britain
From 1 January 2022, full customs declarations will be required for goods moving from the European Union (EU) to Great Britain which will be risk assessed and a small proportion of those imported goods will require checks.
Where HMRC intends to check the goods, that approved movement from the port is subject to conditions, including that the goods are moved to an inland border facility.
For border locations with limited space and infrastructure to hold all goods on arrival and conduct checks at the border (in particular Dover, the Eurotunnel terminal at Cheriton and Holyhead) these checks must take place inland at inland border facilities.
The measure places obligations on drivers of freight vehicles to move goods selected for inspection to the inland border facility directly and without the goods being tampered with.
The Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs under the Customs and Excise Management Act 1979.
These Regulations make provision to ensure that full customs controls will be able to be operated at RoRo listed locations and other listed locations from 1st January 2022. This is an EU Exit instrument.
Regulation 1 provides for citation and commencement.
Regulation 2 makes provision that prevents goods from leaving the terminal control area located at Cheriton, Folkestone, Kent unless the goods have been discharged from the free-circulation procedure or the person otherwise has approval from HMRC.
Approval is automatically considered to have been granted to move the goods directly to a place where customs check will be carried out if HMRC has indicated to the person that such checks are necessary.
Regulation 3 amends the Ship’s Report, Importation and Exportation by Sea Regulations 1981 (S.I. 1981/1260).
The new regulation 8A (inserted by paragraph 3) prevents goods that are subject to the advance declaration requirement in either regulation 131 or 131F of the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) from leaving an approved wharf unless the goods have been discharged from the free-circulation procedure (and are accordingly domestic goods) or the person otherwise has approval from HMRC. Approval is automatically deemed to have been granted to move the goods directly to a place where Customs checks will be carried out if HMRC has indicated to the person that such checks are necessary.