The following paragraphs have force of law by virtue of Regulation 2(1)(b) of the Customs Safety and Security Procedures (EU Exit) Regulations 2020.
The lodging of a pre-departure declaration is waived during the period beginning with IP Completion Day1 and ending with 31 March 2021, in respect of the following:
- any empty pallet, container or vehicle being moved under a transport contract2 where those goods are to be removed from Great Britain to a place where, in relation to Great Britain, such a declaration was not required before IP completion day
- goods carried in ‘RoRo Vehicles’3 that, without the waiver provided for by this notice, would be required to be covered by an exit summary declaration
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.
2A transport contract, or contract of carriage, is an agreement between a carrier and a shipper or passenger, setting out each party’s duties and rights.
3 “RoRo vehicle” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport.