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

PART 11 U.K. Domestic goods

Retention of domestic status U.K.

102.— [F1 (1)] Goods exported from the United Kingdom [F2 as a result of their removal from Great Britain] in accordance with the applicable export provisions M1 retain their status as domestic goods M2 if the goods—

(a) merely pass through places outside [F3 Great Britain] before arriving at their ultimate destination in [F3 Great Britain], F4 ...

[F5 (b) are itemised in a travel document issued in [F6 Great Britain] which specifies the destination of the goods, and]

[F7 (c) are goods in respect of which an exit summary declaration is required and has been made.]

[F1 (2) An “exit summary declaration” has the same meaning as it has in Article 5(10) of the UCC.]

Textual Amendments

F1 Reg. 102(2) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 61(4); S.I. 2020/1643, reg. 2, Sch.

F2 Words in reg. 102(1) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(9)(a); S.I. 2020/1643, reg. 2, Sch.

F3 Words in reg. 102(1)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(9)(b); S.I. 2020/1643, reg. 2, Sch.

F4 Word in reg. 102(1)(a) omitted (31.12.2020) by virtue of The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 61(2); S.I. 2020/1643, reg. 2, Sch.

F5 Reg. 102(1)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(20); S.I. 2020/1643, reg. 2, Sch.

F6 Words in reg. 102(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(9)(c); S.I. 2020/1643, reg. 2, Sch.

F7 Reg. 102(1)(c) inserted (31.12.2020) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 61(4); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 102 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

M2 “Domestic goods” are defined in section 33 of the Act.

Goods presumed not to be domestic goods U.K.

[F8 103.— (1) Goods to which this paragraph applies are presumed not to be domestic goods unless the contrary is shown.

(2) Paragraph (1) applies to—

(a) goods that are in Great Britain because they have been imported; and

(b) goods that have been removed from a free zone otherwise than in accordance with regulation 18F of the special procedures regulations.]

Textual Amendments

F8 Reg. 103 substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(11)

Commencement Information

I2 Reg. 103 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Goods not regarded as domestic goods: animals U.K.

104.—(1) For the purposes of Part 1 of the Act, an animal born in [F9 Great Britain] is not to be regarded as a domestic good if—

(a) the mother was part of a consignment of goods declared for a storage procedure M3 , a temporary admission procedure M4 or an inward processing procedure M5 ; and

(b) the animal was born before the procedure was discharged; and

(c) the total market value of animals born to mothers in that consignment before the procedure was discharged is £90 or more (“the threshold”).

(2) An animal which is not to be regarded as a domestic good under paragraph (1) is treated as imported into the United Kingdom at the later of—

(a) the date the threshold in paragraph (1)(c) is reached; and

(b) the date the animal is born.

(3) A notification of importation is treated as having been given in relation to an animal not regarded as a domestic good under paragraph (1) on the date the animal is treated as imported under paragraph (2).

Textual Amendments

F9 Words in reg. 104(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(11); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I3 Reg. 104 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M3 “A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

M4 “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

M5 “An inward processing procedure” is defined in paragraph 8 of Schedule 2 to the Act.

Goods regarded as domestic goods: fish U.K.

105.—(1) For the purposes of Part 1 of the Act, catch are to be regarded as domestic goods if caught by a British ship whilst fishing beyond territorial waters of a country or territory other than the United Kingdom and are brought to [F10 Great Britain]—

(a) directly by that or another ship; or

(b) after merely landing at a port outside [F11 Great Britain] and the catch are itemised in a travel document issued at that port by the person responsible for the carriage of the catch which specifies the destination and recipients of the catch.

(2) For the purposes of Part 1 of the Act, where a catch caught by a British ship whilst fishing beyond territorial waters of a country or territory other than the United Kingdom is processed on a factory ship which is a British ship operating beyond the territorial waters of a country or territory other than the United Kingdom, goods which are the products of the catch processed are to be regarded as domestic goods if brought to [F12 Great Britain]—

(a) directly by that or another ship; or

(b) after merely landing at a port outside [F13 Great Britain] and the goods are itemised in a travel document issued at that port by the person responsible for the carriage of the goods which specifies the destination and recipients of the goods in [F13 Great Britain].

(3) In this regulation—

“British ship” has the meaning given in section 1 of the Merchant Shipping Act 1995 M6 ;

“catch” means fish or any other aquatic life which is commonly fished or obtained in maritime waters or on the seabed;

“factory ship” means a vessel providing processing services for the fishing industry.

Textual Amendments

F10 Words in reg. 105(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(12)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F11 Words in reg. 105(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(12)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F12 Words in reg. 105(2) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(12)(b)(i); S.I. 2020/1643, reg. 2, Sch.

F13 Words in reg. 105(2)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(12)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I4 Reg. 105 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M6 1995 c. 21.

[F14 Goods not regarded as domestic goods: goods in UK sector of the continental shelf U.K.

105A.— (1) For the purposes of Part 1 of the Act, goods put to a specified authorised use in the UK sector of the continental shelf in accordance with regulation 33(3)(a) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 are not to be regarded as domestic goods on the discharge of the authorised use procedure if [F15 , at the time the procedure is discharged, the goods are located] in the UK sector of the continental shelf.

F16 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F14 Reg. 105A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(24); S.I. 2020/1643, reg. 2, Sch.

F15 Words in reg. 105A(1) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(20); S.I. 2020/1643, reg. 2, Sch.

F16 Reg. 105A(2) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(17)

Evidence that goods are domestic goods U.K.

106.  HMRC must publish a notice specifying the evidence which is to be required, or is to be sufficient, for the purpose of showing that goods are domestic goods.

Commencement Information

I5 Reg. 106 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.