These Regulations make amendments to Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code as it forms part of retained EU law, to enable customs procedures to operate in a more compliant manner in terms of combating smuggling more effectively. They will amend retained EU law by removing the waivers from the obligation to lodge an entry summary or a pre-departure declaration for travellers carrying high value commercial goods in a ‘goods vehicle’. Such declarations are required to enable customs authorities to carry out risk analysis for safety and security purposes.
These Regulations come into force on 1 July 2021.
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