Policy paper

The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021

This tax information and impact note is about changes to provide full customs controls at all border locations from 1 January 2022.

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These regulations will help to facilitate the movement of goods.

They include ending temporary easements to customs controls at border locations which did not have customs control systems from 1 January 2021.

Regulations apply full customs controls to goods:

imported at border locations where declarations need to be pre-lodged in advance of arrival
exported at border locations without space to operate normal export processes

Regulations also allow goods with pre-lodged temporary storage declarations to be imported via border locations without temporary storage facilities.

Published 21 July 2021