The Customs (Import Duty) (EU Exit) Regulations 2018

[F1 Chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations U.K.

131F.— (1) Paragraph (3) applies where—

(a) unaccompanied chargeable goods to be imported are carried by a relevant vehicle which is destined for an other listed location; and

(b) the goods are not—

(i) goods that may be declared under—

(aa) regulation 26D (free-circulation procedure: goods imported at other listed locations);

(bb) regulation 27 (temporary admission procedure miscellaneous goods—by conduct declarations), by virtue of paragraph (1)(b) or (c) or (3) of that regulation; F2 ...

(cc) regulation 27D (temporary admission procedure: goods imported at other listed locations);

[F3 (dd) regulation 26E (free-circulation procedure: NATO forces); or

(ee) regulation 27E (temporary admission procedure: NATO forces);]

(ii) imported by a universal service provider; or

(iii) goods in respect of which a Customs declaration or a temporary storage declaration must be made before they are imported into the United Kingdom by virtue of any other regulation.

(2) In paragraph (1)(a)—

“carried by a relevant vehicle” includes carried in a vehicle, or conveyed by the vehicle (for example, by being on or otherwise attached to it), which is carried by a relevant vehicle;

“unaccompanied chargeable goods” means chargeable goods which—

(a)

will not accompany an individual when arriving in the United Kingdom; or

(b)

are carried by, or consist of, a vehicle which is to be driven off a relevant vehicle at an other listed location.

[F4 (3) A Customs declaration or a temporary storage declaration must be made in respect of the goods—

(a) by the time the goods are boarded or loaded onto the relevant vehicle; or

(b) if the place at which the goods are boarded or loaded is not the final place of departure of the relevant vehicle for an other listed location, by the time of arrival at that final place.

(3A) The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time, other than to substitute information of a description specified in a notice published by HMRC, without the consent of an HMRC officer.]

[F5 (3B) The customs declaration made under paragraph (3) is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.

(3C) HMRC must publish a notice for the purposes of paragraph (3B).]

(4) Where—

(a) paragraph (3) applies in respect of chargeable goods; and

(b) the person in possession or control of the goods is of a description specified in a notice published by HMRC,

that person must produce to an HMRC officer, when required to do so, evidence that the person took reasonable steps to ensure that paragraph (3) had been, or would be, complied with in respect of the goods.

(5) A requirement referred to in paragraph (4) to produce evidence may be made, and evidence may be required to be provided, before the goods are imported into the United Kingdom for the purposes of CEMA 1979.

(6) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC.]

Textual Amendments

F1 Pt. 13C inserted (1.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(3), 3(15); S.I. 2020/1643, reg. 2, Sch.

F2 Word in reg. 131F(1)(b)(i)(bb) omitted (31.12.2020) by virtue of The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(10)(a); S.I. 2020/1643, reg. 2, Sch.

F3 Reg. 131F(1)(b)(i)(dd)(ee) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(10)(b); S.I. 2020/1643, reg. 2, Sch.

F4 Reg. 131F(3)(3A) substituted for reg. 131F(3) (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(8)

F5 Reg. 131F(3B)(3C) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(16)