The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021

Part 13C – Chargeable goods destined for other listed locations

The following text has the force of law by virtue of regulation 131F(3A) of the Customs (Import Duty) (EU Exit) Regulations 2018.

The following information is specified for the purposes of regulation 131F(3A):

  • the border location
  • packaging marks or numbers.

Part 13E – Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations

The following text has the force of law by virtue of regulation 131I(3) of the Customs (Import Duty) (EU Exit) Regulations 2018.

The “notification of embarkation” must be submitted by the carrier via the Goods Vehicle Movement Service (GVMS) Application Programming Interface (API) through the “embarkation notification endpoint” to enable HMRC to receive this data.

The “notification of embarkation” must contain the following information:

  • the name of the carrier and, where applicable, vehicle details
  • the crossing’s border location of departure
  • the crossing’s border location of arrival
  • the UK local date and time that the movements are scheduled to arrive at the RoRo listed location or other listed location of arrival
  • the Goods Movement Reference (GMR) for each of the movements that embarked on the crossing

A “carrier” is a person who provides the service of transport for goods being transported to the United Kingdom

A “vehicle” includes a ship, an aircraft, or a railway vehicle

Part 6 – RoRo listed locations and other specified export locations

 

The following text has the force of law by virtue of regulation 54(7B)(b) of the Customs (Export) (EU Exit) Regulations 2019.

Where the border location of departure is using the Goods Vehicle Movement Service (GVMS) to control exports, the type of evidence must be a Goods Movement Reference (GMR).

In all other cases, the type of evidence can be the Movement Reference Number (MRN) or Unique Consignment Reference (UCR) for the export declaration.

The following text has the force of law by virtue of regulation 54A(4) of the Customs (Export) (EU Exit) Regulations 2019.

A vehicle operator (“the operator”) will be deemed to have satisfied the obligation to take reasonable steps to ensure that “P2P notices” have been issued in respect of the goods prior to boarding or loading if the operator takes the following steps:

  • the operator must validate each Goods Movement Reference (GMR) via the Goods Vehicle Movement Service (GVMS) before allowing movements to board or to be loaded.
  • if a response is returned indicating that the GMR is valid then the operator can allow the movement to board or to be loaded.
  • if a response is returned indicating that the GMR is invalid then the operator must refuse boarding or loading.

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

 

1. Regulation 6(1) of the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

For the purposes of regulation 6(1), “fresh bananas” has the following meaning:

“Fresh bananas” means fresh bananas within the category of “Bananas – Other” under code number 080390 of the Nomenclature established under the International Convention on the Harmonised Commodity Description and Coding System, amended as at 1 January 2017.

 

  1. Regulation 6(2) of the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 and Schedule 1, para 7(1)(b) of the Taxation (Cross-border Trade) Act 2018  

The following text has force of law by virtue of the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 regulation 6(2) and the Taxation (Cross-Border Trade) Act 2018, schedule 1 para 7(1)(b)

A customs declaration for the free-circulation procedure made in respect of fresh bananas must be accompanied by a Banana Weight Certificate, which must contain the following information:

Banana weighing certificates – data requirements

(1) Authorised weigher name

(2) Weighing certificate issuance date and number

(3) Trader reference

(4) Identity of means of transport at arrival

(5) Country of origin

(6) Number and type of packaging

(7) Total established net weight

(8) Brand(s)

(9) Inspected units of packed bananas

(10) Total gross weight of inspected units of packed bananas

(11) Number of units of packed bananas inspected

(12) Average gross weight

(13) Tare

(14) Average net weight per unit of packed bananas

(15) Signature and stamp of the authorised weigher

(16) Place and date

1979 (“CEMA”), as amended by paragraph 22 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018

 

The Commissioners for Her Majesty’s Revenue and Customs hereby direct in relation to the importation of rolling stock to which Chapter 86 of the UK Customs Tariff applies that is:

 

(a) transported by rail, and

(b) which is arriving, or is expected to arrive, at a rail depot anywhere in the United Kingdom (“end destination rail depot”) from anywhere outside of the United Kingdom via the Channel Tunnel.

 

  1. Importation

 

1.1       The end destination rail depot must be one specified in a public notice published by the Commissioners under Regulation 4(3) of the Customs (Import Duty) (EU Exit) Regulations 2018.

 

1.2       Imported rolling stock must remain at the end destination rail depot until released from the Customs procedure to which it is subject and any compliance checks required by HMRC or Border Force are completed.

 

  1. Penalties and review

 

Any person contravening or failing to comply with any of these Special Directions is liable to a penalty under section 30(4) CEMA 1979. These Special Directions remain under review and may be subject to change.

 

  1. Commencement

 

These Special Directions come into force on IP completion day[1].

 

Signature

 

The Commissioners for Her Majesty’s Revenue and Customs make these Special Directions in exercise of their powers under section 30(1) of CEMA

 

Richard Thomas

For and on behalf of the Commissioners

 

29 December 2020

 

 

[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.

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