Customs checks for EU goods

The Customs (Safety and Security Procedures) Regulations SI 2025/20 represent a key administrative part of the new customs checks which will be required for goods brought into Great Britain from the EU from 31 January 2025 onwards. The then UK Government had previously waived the requirement for certain import declarations on goods from the EU taking what the Explanatory Memorandum to the Regulations describes as ‘a phased approach’. Temporary waivers had therefore been in place post-Brexit to allow businesses to adapt. These are now removed.

The Regulations clarify the existing safety and security rules which are set out in the Implementing Regulation and Delegated Regulation to the Union Customs Code. This in itself confirms that HMRC consider the relevant provisions to be part of the UK statutory framework as ‘assimilated law’.

The Regulations also empower HMRC to set out the safety and security information required for imports...