The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021
Published 29 October 2021
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Who is likely to be affected
This measure will affect medical bodies, institutions and organisations based in Great Britain (England, Scotland and Wales) that import or export human blood, blood products, organs, tissues and cells for use in time-critical procedures (such as transplants) and where such goods are not accompanied by a medical professional, courier or similar person throughout the journey.
General description of the measure
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.
Policy objective
To ensure all life-critical and time-critical goods that are used in medical research and therapeutic treatments are not unduly delayed by customs formalities at the border.
Background to the measure
In April 2021, HMRC legislated to allow the import and export of human blood, blood products, organs, tissues and cells for use in grafting, implanting and transfusion to be declared by conduct by an individual who was accompanying the products. The conduct required to make the declaration included carrying the goods through a customs channel or past a customs post, bringing United Kingdom (UK) legislation into line with the European Union (EU).
This measure extends the legislation laid in April 2021 to allow for movements of such goods that are not accompanied and provides an appropriate way for a declaration by conduct to be made in these circumstances.
This measure also makes a minor change to the rules relating to export declarations made by conduct. It allows individuals to make a declaration by conduct on behalf of another person, for certain goods, if they have the authority to do so. This aligns the rules for declarations by conduct with the rules for oral declarations.
Detailed proposal
Operative date
The instrument will take effect from 20 November 2021.
Current law
By Conduct Declarations
The current vires for declarations by conduct for imports is provided by Sections 2 and 4 of Chapter 2 of Part 4 of the Customs (Import Duty) (EU Exit) Regulations 2018 (the import duty regulations); and for exports, Section 3 of Chapter 4 of Part 4 of the Customs (Export) (EU Exit) Regulations 2019 (the export duty regulations).
Relief from Import Duty
The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) Regulations 2020 provides for full relief from import duty for human blood, blood products, organs, tissues and cells for use in grafting, implanting and transfusion to be given with the procedure for claiming the relief set out in the Reliefs Reference Document.
Proposed revisions
This measure will introduce a new form of declaration by conduct specifically for human blood, blood products, organs, tissues and cells for use in grafting, implanting and transfusion. The declaration will be made by the goods being loaded on the means of transport for travel to or from Great Britain. For imports, presentation of the goods to customs, the claim for relief and discharge to the free circulation procedure is deemed to have taken place at the point of arrival in Great Britain. If, after 96 hours the goods have not arrived the declaration will no longer be valid.
Summary of impacts
Exchequer impact (£m)
| 2021 to 2022 | 2022 to 2023 | 2023 to 2024 | 2024 to 2025 | 2025 to 2026 | 2026 to 2027 |
|---|---|---|---|---|---|
| - | nil | nil | nil | nil | nil |
This measure is not expected to have an Exchequer impact.
Economic impact
This measure is not expected to have a significant economic impact.
Impact on individuals, households and families
This measure is expected to have a positive impact on individuals and their families as this measure will enable organisations to continue to source suitable organs, blood, blood products, tissues and cells from outside the UK, increasing opportunities for life-saving or life-enhancing treatments to take place. The experience of patients requiring these products as part of their treatment could therefore see an improvement as the onward journey to the recipient will be able to progress as quickly as possible.
There is expected to be no impact on family formation, stability or breakdown.
Equalities impacts
It is not anticipated that this measure will impact on groups sharing protected characteristics.
Impact on business including civil society organisations
This measure is expected to have a negligible cost impact on medical bodies, institutions and organisations based in GB that import or export human blood, blood products, organs, tissues and cells for use in time-critical procedures (such as transplants). Whilst these movements are unlikely to be frequent, this measure will enable these organisations to continue to source suitable organs, blood, tissues and cells from outside the UK, increasing opportunities for life-saving/life-enhancing treatments to take place. This measure is therefore expected to have a positive impact.
One-off costs will include familiarisation with the new rules, training for staff and others, such as their volunteers, to ensure the correct processes can be followed.
There are not expected to be any continuing costs. Savings will be made by providing the option for medical bodies, institutions and organisations to transport these items without the need for a representative to accompany them and be responsible for the by conduct declaration and reduce the situations where an electronic declaration is required. The experience of medical bodies, institutions and organisations could see an improvement as this measure widens the scope of products that can be declared by conduct, thereby removing the need to make an electronic declaration.
There is expected to be no impact on civil society organisations.
Operational impact (£m) (HMRC or other)
HMRC expects to incur one-off resource costs to implement this change, monitor compliance 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, please contact Theresa Goodwin, Declarations Policy Team on 03000 588957 or email theresa.goodwin@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.