The Customs (Miscellaneous Amendments) Regulations 2022

• Citation: S.I. 2022/628
• Sections: 6

Section 1 Citation and commencement

(1) These Regulations may be cited as the Customs (Miscellaneous Amendments) Regulations 2022.

(2) Regulation 5(2) of these Regulations comes into force on 1st January 2023.

(3) All other provisions of these Regulations come into force on 1st July 2022.

Section 2 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

In the table in the Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 , under the heading “report”, in the entry relating to the Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018, after “pre-approval conditions”, insert “specified in regulation 2(1A) of the Regulations,” .

Section 3 Amendment of the Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018

(1) The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 are amended as follows.

(2) In Regulation 2 (approval conditions), for paragraph (1), substitute—

(A1) The conditions in paragraph (1) or (1A) must be met in relation to a place which is being used for the deposit of imported goods which are subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Act (“a temporary storage facility”) before the Commissioners may approve a temporary storage facility under section 25(1) of the Customs and Excise Management Act 1979.

(1) The conditions that must be met are those in Schedule 1.

(1A) The conditions that must be met are—

(a) those in paragraphs 1(a), (b) and (d) and 2 to 4 of Schedule 1;

(b) the temporary storage facility must be operated by a person who is an authorised consignee within the meaning of paragraph 6(1) or 18(8) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 (“ the Transit Regulations ”);

(c) the person who is responsible for operating the temporary storage facility (“ the operator ”) must undertake that the temporary storage facility will only be used for the storage of goods in respect of which a temporary storage declaration is deemed to have been made in accordance with paragraph 14(3) or 39(3) of Schedule 1 to the Transit Regulations; and

(d) the operator must undertake that the temporary storage facility will not be used for the storage of goods for a period exceeding 6 days, beginning with the day on which the goods were deemed declared to temporary storage in accordance with paragraph 14(3) or 39(3) of Schedule 1 to the Transit Regulations.

(3) In paragraph 1 of Schedule 2, after sub-paragraph (g), insert—

(h) any unique consignment number issued by HMRC in respect of the goods;

(i) any MRN within the meaning of paragraph 2(3) or 27(2)(a) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018.

Section 4 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.

(2) In regulation 12(6) (handling of goods in temporary storage), for “goods are in temporary storage” to “Customs procedure”, substitute—

goods are in temporary storage if they have not been released to a Customs procedure and—

they are, or have been, subject to the requirement in regulation 8(2); or

a temporary storage declaration is deemed to have been made in respect of them in accordance with paragraph 14(3) or 39(3) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018;

(3) In regulation 30(2) (definition: simplified Customs declaration process), for “a free zone procedure” substitute “in any case specified in a notice published by HMRC” .

(4) In regulation 35(1) (exceptions to requirement to make a supplementary Customs declaration), for “customs warehouse procedure”, substitute “storage procedure” .

Section 5 Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018

(1) Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 (common transit procedure) is amended as follows.

(2) In paragraphs 6(1) (end of the common transit procedure in Great Britain (2): goods received by an authorised consignee) and 18(8) (formalities in Great Britain), after “an authorised place”, insert “which is approved as a temporary storage facility” .

(3) In paragraphs 14 and 39 (consequences of common transit procedure discharge)—

(a) in sub-paragraph (3)—

(i) before “declaration”, insert “temporary storage” ; and

(ii) omit “for storage in a temporary storage facility”.

(b) after sub-paragraph (3) insert—

(3A) “ Temporary storage declaration ” has the meaning given by regulation 8(2) of the Customs (Import Duty) (EU Exit) Regulations 2018.

Section 6 Amendment of the Wharves, Examination Stations and Temporary Storage (Approval Conditions) (EU Exit) Regulations 2018

Regulation 2 of the Wharves, Examination Stations and Temporary Storage (Approval Conditions) (EU Exit) Regulations 2018 (approval conditions) is amended as follows—

(a) at the beginning of paragraph (3), insert “Subject to paragraph (4),” ;

(b) after paragraph (3), insert—

(4) Before the Commissioners approve a place as a temporary storage facility that meets the conditions in regulation 2(1A) of the Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 that place must meet Items 1 to 4 in relation to Items 5 to 7, 11(a) and 12 to 15 in the Schedule.