‘Safety and Security’ requirements for imports and exports
HMRC has forwarded information to the CIOT and other stakeholders regarding the detailed business requirements for Safety & Security for imports and exports.
You will already be aware that from 1 January 2021 Safety and Security requirements apply to all movements out of Great Britain, unless the goods are covered under the temporary waiver or are going to Northern Ireland. The requirements will also apply to some movements out of Northern Ireland, unless they are going to the EU.
From 1 January 2021 until 30 September 2021, there is a temporary waiver for Safety and Security requirements on exports from Great Britain for two categories of movements only. These are:-
- empty pallets, containers and vehicles being moved under a transport contract to the EU (and to other countries for which pre-departure declarations were not required before 31 December 2020); and
- goods in RoRo vehicles where there would otherwise be a requirement for an Exit Summary Declaration. This will include, for example, transit movements using RoRo
Please see the attached communications which explain the requirements for Exit Summary Declarations and Entry Summary Declarations in further detail.
If you have any queries, please send them in writing to the following mailbox ([email protected]) and we will respond to you as soon as possible.
We will continue to engage with you to ensure that your obligations to meet Safety and Security requirements are fully understood.