On behalf of the Joint Customs Consultative Committee (JCCC) Secretariat
From 1 January 2021 the government will introduce a temporary waiver for safety and security requirements on exports from Great Britain for two categories of movements.
The temporary waiver will apply to the movement of empty pallets, containers and vehicles moved under a transport contract to the EU; and movements of goods in RoRo vehicles where there is a requirement for an exit summary declaration.
This means empty pallets, containers and vehicles moved under a transport contract to the EU (and to other countries for which pre-departure declarations were not required before 31 December); and movements of goods in RoRo vehicles where there would be a requirement for an exit summary declaration, will temporarily not require an EXS.
The temporary waiver will only apply until 31 March 2021, and from 1 April 2021 S&S export declarations will be legally required for empty pallets, containers and vehicles moved under a transport contract; and movements of goods in RoRo vehicles.
Our guidance provides further details on the waiver as well as information on when to make exit summary declarations.
There has also been some guidance published on re-usable packaging.