
2022 No. 271
Customs
The Customs (Import and Export Declarations) (Amendment) Regulations 2022
Made at 3.32 p.m. on 10th March 2022
Laid before the House of Commons  at 4.15 p.m. on 10th March 2022
Coming into force immediately after being laid 
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 32(8) and (10) and 35(2)(b), (3)(a) and (4)(a) of, and paragraph 6(1) and (2) of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018.
Citation and commencement
1 
These Regulations may be cited as the Customs (Import and Export Declarations) (Amendment) Regulations 2022 and come into force immediately after being laid.
Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
2 
In regulation 14 of the Customs (Import Duty) (EU Exit) Regulations 2018 (interpretation), in the definition of “Oral or By conduct list”, for “version 4, dated 29th October 2021” substitute “version 5, dated 10th March 2022”.
Amendment of the Customs (Export) (EU Exit) Regulations 2019
3 

(1) The Customs (Export) (EU Exit) Regulations 2019 are amended as follows.
(2) In regulation 16(c) (goods excluded from export declarations made orally), after “enactment” insert “unless the goods are a consignment of food listed in Part G of the Oral or By conduct list”.
(3) In regulation 17 (export declarations made orally by an individual)—
(a) After paragraph (1) insert—“
(1A) Subject to paragraph (2), on or before 19th June 2022 an individual may make an export declaration orally in respect of goods which are listed in Part G of the Oral or By conduct list.”;
(b) in paragraph (2) for “Paragraph (1) does” substitute “Paragraphs (1) and (1A) do”.
(4) In regulation 20(c) (goods excluded from export declarations made by conduct), after “enactment” insert “unless the goods are a consignment of food listed in Part G of the Oral or By conduct list, and”.
(5) In regulation 21(1)(e) (export declarations by conduct: certain goods with pedestrians), after “Part E” insert “or on or before 19th June 2022, Part G”.
(6) In regulation 22(1)(b) (export declarations by conduct: certain goods in vehicles), after “Part F” insert “or on or before 19th June 2022, Part G”.
Katherine Green
Jim Harra
Two of the Commissioners of Her Majesty’s Revenue and Customs
At 3.32 p.m. on 10th March 2022