Coming into force on 30 January 2025, the Customs (Safety and Security Procedures) Regulations 2025 (SI 2025/20) amend previous legislation that deals with customs procedures relating to safety and security declarations (also known as entry summary declarations).
Available HERE, the Regulations have effect in respect of goods that are brought into Great Britain on or after 31 January 2025.
They amend Regulation (EU) 2015/2446 to replace the existing rules on the content and manner and form of entry and exit summary declarations with a requirement for the Commissioners for HM Revenue & Customs (HMRC) to specify this in a public notice.
They also amend Regulation (EU) 2015/2447 to remove a waiver from the requirement to make an entry summary declaration which applied to goods from the EU and associated countries where, historically, such a declaration was not required.
Finally, they amend the Customs Safety and Security (Penalty) Regulations 2019 and the Customs Safety and Security Procedures (EU Exit) Regulations 2019 to make consequential amendments and remove provisions which are obsolete as a result of these latest Regulations.
A notice made under a power created by these Regulations will be published HERE, a site bringing together customs, VAT and excise EU Exit legislation and notices that have the force of law applicable to UK transition.
