Following the publication of the Border Target Operating Model (BTOM) in August, HMRC has taken a new and improved approach to Safety & Security (S&S) controls for imports and exports.
As part of the BTOM changes, three new facilitations for movements will be introduced from 19 December 2023. From this date, S&S Exit Summary Declarations (EXS) declarations will no longer be needed for the following movements:
- Outbound products of sea-fishing and other products: The requirement to submit an Exit Summary Declaration (EXS) for products of sea-fishing and other products taken from the territorial waters of the United Kingdom that are landed outside the United Kingdom will be removed.
- Outbound freeport goods: Provided that valid advance S&S information has been submitted for goods located in a freeport under 14 days, the requirement to lodge an EXS for these outbound goods will be removed.
- Outbound transit movements: When an Entry Summary Declaration (ENS) has been submitted for goods transiting through GB, the requirement to complete an EXS will be waived, provided that the initial ENS had been made within 14 days.
As part of the new legislation, an additional provision will ensure that all relevant electronic systems are listed in a public notice which will be updated to accommodate future applicable systems.
HMRC will update guidance to reflect these waivers when they come into effect. The statutory instrument giving effect to these changes can be found here: Customs (Safety and Security Procedures) Regulations 2023.
HMRC will continue to update the JCCC membership on our plans between now and the ending of the waiver for Safety and Security declarations for EU imports, on 31 October 2024.