The Customs (Safety and Security Procedures) Regulations 2023
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2 Amendment of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code
(1) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code is amended as follows. (2) In Article 245 (waiver from the obligation to lodge a pre-departure declaration), after paragraph (2)(g), insert— (h) where goods that are not under a customs procedure are declared for a free zone procedure and are moved from a free zone to a place from which they are exported, providing— (i) the goods will be exported within 14 days of first being received in a free zone after being declared for a free zone procedure; (ii) the goods and the consignment in which they are contained correspond to the information provided in the entry summary declaration; and (iii) information about the goods is available to the customs authorities; (i) where goods are subject to a common transit procedure that starts outside Great Britain and are chargeable goods deemed to be declared for a transit procedure in accordance with paragraph 1(1) of Schedule 1 to the Transit Regulations, providing— (i) the goods will be exported from Great Britain— (aa) where paragraph 2(1) of Schedule 1 to the Transit Regulations applies, within 14 days of presentation of the goods to the HMRC customs office of transit; or (bb) where paragraph 2(A1) of Schedule 1 to the Transit Regulations applies, within 14 days of the arrival of the goods in Great Britain; (ii) information about the goods is available to the customs authorities; (iii) the goods are moved on a single means of transport within the meaning of paragraph 19(3) of Schedule 1 to the Transit Regulations, through Great Britain; (iv) the goods are moved under a single transport contract; and (v) the goods and the consignment in which they are contained correspond to the information provided in the entry summary declaration; (j) where products of sea-fishing and other products taken from the territorial waters of the United Kingdom are to be landed outside the United Kingdom. In this paragraph— “common transit procedure” has the same meaning as it has in paragraph 1(2) of Schedule 1 to the Transit Regulations; a “declaration of goods for a “free zone procedure”” has the same meaning as it has in regulation 2(2)(b) of the Customs Import Duty (EU Exit) Regulations 2018; a “declaration of goods for a “transit procedure”” has the same meaning as it has in paragraph 5 of Schedule 2 to the Taxation (Cross-border Trade) Act 2018; “Transit Regulations” means the Customs Transit Procedures (EU Exit) Regulations 2018. .
2 Amendment of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code
(1) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code is amended as follows. (2) In Article 245 (waiver from the obligation to lodge a pre-departure declaration), after paragraph (2)(g), insert— (h) where goods that are not under a customs procedure are declared for a free zone procedure and are moved from a free zone to a place from which they are exported, providing— (i) the goods will be exported within 14 days of first being received in a free zone after being declared for a free zone procedure; (ii) the goods and the consignment in which they are contained correspond to the information provided in the entry summary declaration; and (iii) information about the goods is available to the customs authorities; (i) where goods are subject to a common transit procedure that starts outside Great Britain and are chargeable goods deemed to be declared for a transit procedure in accordance with paragraph 1(1) of Schedule 1 to the Transit Regulations, providing— (i) the goods will be exported from Great Britain— (aa) where paragraph 2(1) of Schedule 1 to the Transit Regulations applies, within 14 days of presentation of the goods to the HMRC customs office of transit; or (bb) where paragraph 2(A1) of Schedule 1 to the Transit Regulations applies, within 14 days of the arrival of the goods in Great Britain; (ii) information about the goods is available to the customs authorities; (iii) the goods are moved on a single means of transport within the meaning of paragraph 19(3) of Schedule 1 to the Transit Regulations, through Great Britain; (iv) the goods are moved under a single transport contract; and (v) the goods and the consignment in which they are contained correspond to the information provided in the entry summary declaration; (j) where products of sea-fishing and other products taken from the territorial waters of the United Kingdom are to be landed outside the United Kingdom. In this paragraph— “common transit procedure” has the same meaning as it has in paragraph 1(2) of Schedule 1 to the Transit Regulations; a “declaration of goods for a “free zone procedure”” has the same meaning as it has in regulation 2(2)(b) of the Customs Import Duty (EU Exit) Regulations 2018; a “declaration of goods for a “transit procedure”” has the same meaning as it has in paragraph 5 of Schedule 2 to the Taxation (Cross-border Trade) Act 2018; “Transit Regulations” means the Customs Transit Procedures (EU Exit) Regulations 2018. .
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