Bulk customs declarations

The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations, SI 2020/967, provide authorisation for bulk customs declarations for goods contained in postal packets, and amend a number of customs ‘EU exit’ statutory instruments. Certain provisions will be brought into force on 1 October 2020 and others on 31 October 2020, to allow authorisations to be granted before 31 December 2020.

The measures will allow customs procedures to continue to operate efficiently at the end of the Brexit transition period and make it easier for businesses to access a duty deferment account. HMRC has published detailed guidance to accompany the regulations and also draft text for certain notices that will be made under the regulations and that will have the force of law.

HMRC intends to publish customs, VAT and excise ‘EU Exit’ legislation, and customs notices that have the force of law applicable to UK transition, on a new page on gov.uk Customs, VAT and Excise UK transition legislation from 1 January 2021.