The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021
This tax information and impact note is about allowing the import and export of time-critical and life-saving products, where a medical professional or those working on behalf of an organisation is unable to travel with the goods for the entire journey.
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This measure will allow these time-critical and life-saving products to be imported and exported by allowing the required declaration to be made by conduct, that is by the act of placing the goods onto a means of transport destined for the recipient country.
This will allow movements to take place where a medical professional or person who is working on behalf of the organisation importing or exporting human blood, blood products, organs, tissues and cells is unable to travel with the goods for the whole of the journey. It aligns the treatment of unaccompanied products with accompanied products.