UK Government: Customs Export EU Exit Regulations 2019 Updates Issued

• Notices under The Customs (Export) (EU Exit) Regulations 2019 have been updated, carrying the force of law.
• Key changes include new RoRo locations, updated CDS declaration content, and provisions for electronic ATA carnets.
• The updates reinforce the mandatory use of the Customs Declaration Service (CDS) for export declarations, with CHIEF system references removed.
• Specific provisions address the CHIEF migration export declarations, including restrictions on CHIEF use and alternative declaration arrangements.
• Revisions also cover UK armed forces exports, personal household item exports, continental shelf reporting, and supplementary declaration deadlines.

Lawyers and compliance officers, in particular, should scrutinize these revisions to advise clients effectively on adapting their export procedures, declarations, and systems to meet the latest UK customs requirements, thereby avoiding potential non-compliance and penalties.

The UK government has issued significant updates to the notices governing export procedures, which derive their legal authority from The Customs (Export) (EU Exit) Regulations 2019. These revisions introduce several critical adjustments to how businesses and individuals manage their outbound shipments from the UK. The changes encompass a broad spectrum of export activities, from declaration content to specific operational processes, reflecting the ongoing evolution of UK export customs requirements post-Brexit.

These legally binding notices are essential for anyone involved in UK export operations, as they dictate the precise requirements for compliance. The updates aim to clarify existing rules, introduce new provisions, and streamline processes, particularly in light of the continued migration from older systems to the new Customs Declaration Service (CDS). Understanding these modifications is crucial for maintaining adherence to the latest regulatory framework.

Several key operational aspects of UK export customs have been revised. For instance, the updated notices now include specific roll-on/roll-off (RoRo) listed locations under Regulation 52, impacting logistics for goods transported via these routes. Furthermore, the requirements for export declarations submitted through the Customs Declaration Service (CDS) have been refined, detailing the necessary information these declarations must contain. This ensures that all electronic submissions meet the prescribed data standards.

The updates also address specialized export scenarios. Changes have been made concerning declarations for UK armed forces exports and the export of personal household items when individuals are permanently relocating outside the UK. A notable modernization is the allowance for electronic ATA carnets to be recognized as valid customs declarations, simplifying temporary export procedures. Additionally, reporting requirements for the continental shelf have been adjusted, and Notice 36 now clarifies that the Goods Movement Reference (GMR) must incorporate declaration references for all goods and the vehicle registration. The applicable version of declaration completion rules has also been explicitly referenced in the updated guidance.

A central theme of these updates is the continued emphasis on the Customs Declaration Service (CDS) as the primary platform for export declarations. The notices explicitly state that, for the purposes of Regulation 14(1)(b), declarations must now be submitted using CDS, with exceptions only applying in specific, defined circumstances. This reinforces the government's push towards a fully digital customs environment, marking a significant shift in UK export customs changes.

In line with this transition, references to the legacy Customs Handling of Import and Export Freight (CHIEF) system have been systematically removed from the updated notices. Furthermore, new provisions have been introduced to restrict the use of CHIEF during the ongoing migration of export declarations to CDS. To facilitate a smoother transition, the updates also outline alternative arrangements for making declarations and notifications during this critical period, ensuring business continuity following the conclusion of the CHIEF migration export declarations process. The amount specified under Regulation 17A(3) has also been updated, alongside section 18, which now details the content requirements for supplementary export declarations made by an Export Memorandum of Understanding (MOU) User.

Beyond the core Customs (Export) (EU Exit) Regulations 2019 updates, related legislation has also seen revisions. The notices made under the Customs (Export Duty) (EU Exit) Regulations 2019 have been updated to reflect changes in reporting for UK Continental Shelf imports and exports. These export duty regulations also incorporate provisions from the Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023, along with other miscellaneous adjustments, indicating a comprehensive review of the regulatory landscape.

Businesses engaged in exporting from the UK must meticulously review these updated notices to ensure full compliance. The changes impact various aspects, from the deadlines for supplementary declarations to the specific information required in different declaration types. For example, section 7 now explains that the "submit a GAR service" will require users to confirm specific details. Lawyers and compliance officers, in particular, should scrutinize these revisions to advise clients effectively on adapting their export procedures, declarations, and systems to meet the latest UK customs requirements, thereby avoiding potential non-compliance and penalties.

Lawyers and compliance officers must review these updated notices to ensure their clients' export procedures, declarations, and systems (especially regarding the migration from CHIEF to CDS) comply with the latest UK customs requirements. Failure to adapt to changes in RoRo locations, armed forces declarations, ATA carnet usage, or supplementary declaration deadlines could result in non-compliance and penalties for businesses exporting from the UK.

Source: Original reporting via GOV.UK