Policy paper

The Customs (Import and Export Declarations) (Amendment) Regulations 2022

Published 25 March 2022

Who is likely to be affected

This measure will affect anyone moving aid to support the victims of the humanitarian crisis in Ukraine.

General description of the measure

This measure will allow movements of humanitarian aid intended to support the Ukrainian people to be exported quickly by allowing the required declaration to be made orally or by conduct, that is either by speaking to a Customs officer, or by driving the goods in a lane past a Customs office, or across the boundary of the port.

Policy objective

To make sure vital aid can reach victims of the humanitarian crisis in Ukraine as quickly as possible by reducing the requirements for a customs declaration for such exports.

Background to the measure

In response to the humanitarian crisis in Ukraine, the government is taking action to make sure charities and members of the public can send humanitarian aid more easily.

This measure temporarily removes the requirement to complete electronic customs declarations for these exports. This includes goods moving to the area surrounding Ukraine but excluding movements to or going through Russia and Belarus. It also excludes goods that are controlled, restricted or prohibited and excise goods.

Detailed proposal

Operative date

The instrument will take effect immediately and will apply until 19 June 2022.

Current law

The current vires for oral and by conduct declarations for exports is provided by Sections 2 and 3 of Chapter 4 of Part 4 of the Customs (Export) (EU Exit) Regulations 2019 (the export regulations).

Regulation 14 of the Customs (Import Duty) (EU Exit) Regulations 2018 (the import duty regulations) provides the definition, version number and publication date for the ‘Oral or by conduct list’ which is mentioned throughout Part 4 of Chapter 4 of the export regulations.

Proposed revisions

This measure will introduce oral and by conduct declarations for humanitarian aid exported from Great Britain (England, Scotland and Wales) to support victims of the crisis in Ukraine.

This means an electronic customs declaration will not be required for most disaster relief material intended to counter the effects of the humanitarian crisis in Ukraine. Instead, exporters can make an oral declaration where available by speaking to a Customs officer or make a by conduct declaration by driving across the port boundary or past a Customs office in a lane designated for making a customs declaration.

Goods moving from Northern Ireland into the EU directly can do so without customs processes under the Northern Ireland Protocol.

To be eligible, goods must:

• not be exported from the UK with the intention of being sold
• not be destined for or travelling through Russia or Belarus
• not be excise goods within the meaning of regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Restricted and prohibited goods are excluded from oral and by conduct declarations by Regulation 16 and Regulation 20 of the export regulations.

Summary of impacts

Exchequer impact (£ million)

2021 to 2022	2022 to 2023	2023 to 2024	2024 to 2025	2025 to 2026	2026 to 2027
—	Nil	—	—	—	—

This measure is not expected to have an Exchequer impact.

Economic impact

This measure is not expected to have an economic impact.

Impact on individuals, households and families

This measure is expected to have a positive impact on individuals donating physical items to organisations, charities and businesses that are exporting humanitarian aid to Ukrainian people.

There is expected to be no negative impact on family formation, stability or breakdown.

Equalities impacts

It is not anticipated that this measure will impact on groups sharing protected characteristics, however the measure is designed to benefit those affected by the crisis in Ukraine.

Impact on business including civil society organisations

This measure is expected to have a positive impact organisations, charities and businesses by enabling them to move aid quickly and cost effectively to the areas where it is most needed.

It is expected to have a negligible cost impact on organisations, charities and businesses that are exporting humanitarian aid to Ukrainian people. One-off costs will include familiarisation with the change.

There are expected to be no continuing costs related to making an oral or by conduct declaration, and a continuing saving may be made by removing the need to make a formal customs declaration.

Customer experience could see an improvement given the positive nature of this measure.

There is expected to be no impact on civil society organisations.

Operational impact (£ million) (HMRC or other)

HMRC expects to incur one-off resource costs to implement this change and meet customer service needs. Similar one-off resource costs will be incurred by Border Force on communicating the change to front-line staff and small changes to operational procedure.

Customers can find guidance on this change on GOV.UK.

Other impacts

Other impacts have been considered and none have been identified.

Monitoring and evaluation

This measure will be kept under review by communication with affected taxpayer groups and other government departments.

Further advice

If you have any questions about this change, contact Matthew Rimmer on Telephone: 03000 538 227 or email: Matthew.Rimmer1@hmrc.gov.uk

Declaration

The Rt Hon Lucy Frazer QC MP, Financial Secretary to the Treasury, has read this tax information and impact note and is satisfied that, given the available evidence, it represents a reasonable view of the likely costs, benefits and impacts of the measure.