14.These draft Regulations propose changes to the safety and security regime as part of the Government’s wider extension of the phasing in of customs controls. The instrument extends the waiver from a requirement for an entry summary declaration for goods moved into Great Britain (GB) from territories that did not require such a declaration before EU Exit, such as the EU, Norway and Switzerland, from 30 June until 31 December 2021. The instrument also extends the waiver from the requirement for an exit summary declaration for all Roll-on/Roll-off (RoRo) movements, and all movements of empty pallets, containers and modes of transport being moved under a transport contract, from GB to territories where such a declaration was not required before EU Exit, from 30 June to 30 September 2021. HM Revenue and Customs explains that these extensions are being introduced in response to feedback from industry that the pressures arising from the pandemic have affected their readiness for the introduction of full customs controls from 1 July 2021, as previously proposed. We note that while this instrument extends the waivers on the GB side, the EU has not reciprocated, so that GB businesses trading with the EU will still have to meet the customs requirements on the EU side.
15.This instrument amends Child Benefit legislation to protect a claimant’s entitlement where a young person they are responsible for finishes education earlier than usual due to the national cancellation of examinations this year. HM Revenue and Customs explains that in the final year of payment, individuals usually continue to receive Child Benefit until 31 August unless another relevant change of circumstances occurs and as long the young person the claimant is responsible for is in education after 31 May. Because of the national cancellation of examinations this year as a consequence of the pandemic, some young persons are finishing education before 31 May when they would not have otherwise done so. This instrument is needed to protect an individual’s entitlement to Child Benefit in these cases.