These Statutory Instruments amend existing UK customs legislation concerning safety and security procedures, primarily by modifying the Customs Safety and Security (Penalty) Regulations 2019 and the Commission Implementing Regulation (EU) 2015/2447.
The key changes involve introducing the definition of a 'customs representative' for penalty purposes, clarifying liability for entry summary and pre-departure declarations, mandating arrival notifications for vessels and aircraft, and updating obsolete legislative references within the implementing rules.
Arguments For
The amendments align existing penalty regulations with current legislative requirements regarding customs declarations and representation, ensuring consistency in enforcement mechanisms.
Updating references within the Implementing Regulation (EU) 2015/2447 streamlines regulatory documentation by substituting outdated legislative citations with current UK statutory instruments, such as replacing references to superseded EU aviation security rules with domestic regulations.
Clarifying who is liable for contraventions, specifically by including the 'customs representative' alongside the declarant, ensures accountability across all parties involved in lodging safety and security declarations.
Arguments Against
Introducing or modifying penalty structures without a full impact assessment might overlook subtle economic burdens placed on small operators or customs agents, despite the belief that the impact will be insignificant.
Changes to the definition of liability might inadvertently create ambiguity regarding the precise point at which a customs representative assumes responsibility compared to the principal declarant.
Amending obligations regarding arrival notifications for sea-going vessels or aircraft entering the customs territory requires operators to adapt to subtle procedural shifts, potentially necessitating updates to internal compliance protocols.
STATUTORY INSTRUMENTS
2026 No. 604 CUSTOMS
The Customs (Safety and Security Procedures) (Amendment) Regulations 2026
Made - - - -
5th June 2026
Laid before Parliament
9th June 2026
Coming into force - -
30th June 2026
The Commissioners for His Majesty's Revenue and Customs make these Regulations in exercise of the powers conferred by sections 166A(1), 166B(1)(a) and 166C(1)(c) and (6) of the Customs and Excise Management Act 1979( 1 ).
This section identifies the document as a Statutory Instrument, specifically number 604 in the 2026 series relating to Customs.
It confirms the date the regulations were made (June 5th, 2026), laid before Parliament (June 9th, 2026), and the date they come into force (June 30th, 2026).
The authority for making these regulations derives from specific powers granted within sections 166A, 166B, and 166C of the Customs and Excise Management Act 1979.
Citation and commencement
- These Regulations may be cited as the Customs (Safety and Security Procedures) (Amendment) Regulations 2026 and come into force on 30th June 2026.
Regulation 1 establishes the short title for this legislation as the Customs (Safety and Security Procedures) (Amendment) Regulations 2026.
It also formally states that the regulations become active law on June 30th, 2026.
Amendment of the Customs Safety and Security (Penalty) Regulations
- -(1) The Customs Safety and Security (Penalty) Regulations 2019( 2 ) are amended as follows.
- (2) In regulation 2 (interpretation)-
- (a) after the definition of 'contravenes' insert-
''customs representative' has the same meaning as in Article 5(6) of the Code;';
- (b) in the definition of 'relevant safety and security rule', after 'imposed by' insert 'or under'.
- (3) In the Schedule-
- (a) in the entry which begins 'Article 127(5) of the Code', in Column 2, after 'declarant' insert 'or any customs representative of the declarant who lodged the entry summary declaration, or both';
- (b) after that entry, insert-
' Notifications.
( 1 ) 1979 c. 2; see section 1(1) for the definition of 'the Commissioners' for the purposes of section 166A. Sections 166A to 166C were inserted by section 21 of the European Union (Future Relationship) Act 2020 (c. 29).
( 2 ) S.I. 2019/121, amended by S.I. 2019/715 and 2025/20.
Article 133 of the Code.
Where a sea-going vessel or an aircraft enters the customs territory of the Union, the operator of that means of transport must notify arrival to the customs office of first entry upon arrival of that means of transport.';
- (c) in Column 1, for the heading 'Exit Summary Declarations.' substitute 'Pre-departure Declarations.';
- (d) in the entry for 'Articles 263 and 271 of the Code and Articles 244 and 245 of the Delegated Regulation.', in Column 1, after 'not lodged' insert 'as a pre-departure declaration';
- (e) in the entry which begins 'Articles 263(3), 263(4) and 271(3) of the Code'-
- (i) in Column 1-
- (aa) for 'Articles 263(3), 263(4) and 271(3)' substitute 'Article 263(3) and (4)';
- (bb) for 'exit summary' substitute 'pre-departure';
- (ii) in Column 2, after 'declarant' insert 'or any customs representative of the declarant who lodged the pre-departure declaration, or both'.
Regulation 2 amends the Customs Safety and Security (Penalty) Regulations 2019.
In the interpretation section (Regulation 2), it introduces the term 'customs representative', defining it by referencing Article 5(6) of the Code.
It also modifies the definition of a 'relevant safety and security rule' to include rules imposed 'under' existing legislation, not just directly 'by' it.
The Schedule amendments address penalties related to specific breaches.
For an Article 127(5) Code breach (related to entry summary declarations), liability is extended to include the customs representative who lodged the declaration, or both parties.
Furthermore, a new notification requirement is inserted via an amendment referencing Article 133 of the Code, requiring operators of sea-going vessels or aircraft entering the customs territory to notify arrival at the first point of entry.
Finally, several entries are updated to replace references to 'Exit Summary Declarations' with 'Pre-departure Declarations' and adjust the associated penalty clauses to specifically include the customs representative in cases of non-lodgement of these pre-departure declarations.
Amendment of Commission Implementing Regulation (EU) 2015/2447
- -(1) Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code( 3 ) is amended as follows.
(2) In Article 28 (security and safety standards (Article 39(e) of the Code)), in paragraph 3, for the words from 'Article 3 of' to '185/2010' substitute 'regulation 2 of the Aviation Security (Air Cargo Agents) Regulations 2024( 4 )'.
(3) In Article 35 (monitoring (Article 23(5) of the Code)), in paragraph 4, in the words before point (a)-
- (a) for the words from 'Article 3 of' to '185/2010' substitute 'regulation 2 of the Aviation Security (Air Cargo Agents) Regulations 2024';
- (b) for 'shall immediately' substitute 'may';
- (c) omit 'minimum'.
Regulation 3 amends the Commission Implementing Regulation (EU) 2015/2447, which details implementation rules for the Union Customs Code.
This focuses on aligning safety standards and monitoring procedures with current UK domestic law.
Specifically, in Article 28 concerning security and safety standards, an outdated reference to an older instrument ('Article 3 of ... 185/2010') is replaced with a specific reference to regulation 2 of the Aviation Security (Air Cargo Agents) Regulations 2024.
Similarly, in Article 35 regarding monitoring, the same substitution of outdated legislation occurs.
Additionally, the phrasing regarding immediate action is relaxed from 'shall immediately' to 'may', and the modifier 'minimum' is omitted from the text concerning the requirements for the data in question.
5th June 2026
Myrtle Lloyd Justin Holliday Two of the Commissioners for His Majesty's Revenue and Customs
( 3 ) EUR 2015/2447, to which there are amendments not relevant to these Regulations.
( 4 ) S.I. 2024/228.
The operator of the means of transport. £2,500
This concluding section formally authenticates the regulations, showing they were signed by two Commissioners of His Majesty's Revenue and Customs on June 5th, 2026.
It also includes footnotes referencing the source legislation, such as the S.I. number for the Aviation Security Regulations 2024.
A small schedule indicates a penalty amount of £2,500 associated with the operator of the means of transport, likely related to the new arrival notification rule inserted in Regulation 2.
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations make amendments to safety and security provisions in existing customs legislation.
Regulation 2 amends the Customs Safety and Security (Penalty) Regulations 2019 to add an additional penalty for contravention of a relevant safety and security rule and to make amendments to existing penalties.
Regulation 3 makes minor amendments to Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code. The amendments update out-of-date references to other legislation and make a minor amendment to an information sharing provision to better reflect requirements for the data in question.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sectors is foreseen.
The Explanatory Note confirms that the regulations modify existing customs legislation related to safety and security.
Regulation 2 enhances penalties and adjusts existing penalty structures within the 2019 Penalty Regulations.
Regulation 3 primarily updates obsolete legislative references within the EU Implementing Regulation 2015/2447 and refines an information sharing provision.
Crucially, the note states that a full impact assessment was deemed unnecessary because the government anticipates no, or no significant, impact across the private, voluntary, or public sectors as a result of these changes.
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