HMRC draft impact assessment for the Customs Safety and Security Procedures Regulations 2022

10 Jun 2022

HMRC have conducted an initial assessment of the impact of removing safety and security declaration requirements for exported empty units and outbound inter-port transhipments.

Costs

S&S declarations for consignments exiting GB take the form of Exit Summary (EXS) Declarations. EXS declarations are submitted to HMRC either directly by the carrier or via an intermediary. There will be an almost immediate cost to intermediaries that provide these services: as EXS declarations are no longer being submitted for these movements, they will lose revenue. This may be offset by decreased costs, for example in staffing.

Benefits

Removal of the requirement to submit an EXS for two categories of movements exiting GB:

a. Exports of empty units moved under a transport contract (approximately 780,000 per year)

b. Inter-port transhipments (approximately 195,000 per year)

2. The removal of these requirements comes with direct monetised benefit for these groups:

a. Reduced expense of collecting the necessary information to complete the declarations

b. Reduced expense on submission fees charged by third parties to submit said declarations

For a link to the document, click here: HMRC draft impact assessment for the customs safety and security procedures regulations 2022 - GOV.UK (www.gov.uk)