The Commissioners for HMRC issued a draft legislation The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2021 set to come into force December 31 ,2021. The legislation will address failures of retained EU law to operate effectively arising from the withdrawal of the UK from the EU.
It also extends the expiry date for the waiver of the customs requirement to lodge an entry summary declaration for goods coming from the EU, where a declaration was not required before Brexit. The date, previously set on January 1, 2022, is now extended to 1 July 2022.
This Regulation is made in exercise of the powers conferred by section 8(1) of, and paragraph 21 of Schedule 7 to, the European Union (Withdrawal) Act 2018 (c. 16). It will assist UK VAT registered businesses by delaying the administrative burden of customs requirements for another six months.