HMRC have confirmed that the temporary waiver for the following two categories of movements will end on 30th September 2021 for GB safety and security export requirements:
empty pallets, containers and vehicles being moved under a transport contract to the EU (and to other countries for which a pre-departure declaration was not required before 31 December 2020), and;
goods in RoRo vehicles where there would otherwise be a requirement for an EXS. This will include, for example, transit movements using RoRo.
Most exports will have safety and security requirements met with the customs export declaration which contains safety and security information. This is sometimes referred to as a combined exports declaration.
An Exit Summary declaration (EXS) is required, from 1st October 2021, in some cases where the export consignments are not covered by a combined export declaration.
When an EXS is required, the responsibility for ensuring this is submitted lies with the carrier or the operator of the ‘active means of transport’.
An EXS is required when: –
- an empty pallet, container or vehicle is being moved under a transport contract *
- goods have remained in temporary storage for more than 14 days
- goods have remained in temporary storage for less than 14 days, but the import safety and security declaration details are unknown, or the destination or consignee has changed goods are moved under transit using either a transit accompanying document (TAD), a transit security accompanying document (TSAD) or a transport internationaux routiers (TIR) Carnet document
*a transport contract, or contract of carriage, is an agreement between a carrier and shipper or passenger, setting out each party’s duties and rights.
Safety and security export declarations are not required for goods moving from Great Britain to Northern Ireland.
From 1st October 2021, a permanent waiver of safety and security export requirements will apply to goods moved under common transit procedures from Great Britain to the Republic of Ireland, where the goods are destined for NI.
Export safety and security information will be required on all other movements out of Great Britain, unless permanently exempt.
The Thyme-IT system has been updated to support GB EXS and GB EXS declarations have been submitted and processed sucessfully since 1st October 2021.
Thyme-IT specialise in the development and implementation of mission-critical Customs & Excise solutions based on the latest web-based and handheld technology. All Thyme-IT’s C&E solutions are compliant with Irish Revenue & HMRC requirements.
If you have any questions regarding AIS, AEP, CDS, CHIEF, EU ICS, GB S&S, ROI & UK SAD data exchange, Brexit or would like more information on the Thyme-IT Customs & Excise solutions, please contact Steve Breen or the Thyme-IT C&E team at 01 206 0010 or at the email address below.