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

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Changes over time for: PART 15

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Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

  • Pt. 4 Ch. 3 s. 2 applied (with modifications) by S.I. 2018/1249 reg. 13(3) (Reg. 13(1)-(3) omitted on IP completion day by S.I. 2019/108, regs. 1(5), 60(2); S.I. 2020/1643. reg. 2, Sch.)
  • Pt. 13A inserted by S.I. 2019/1215 reg. 11(23) (This amendment not applied to legislation.gov.uk. Reg. 11(23) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(b))
  • Table of Contents words inserted by S.I. 2019/326 reg. 7 (This amendment not applied to legislation.gov.uk. The table of contents for this legislation will be dynamically updated when its provisions are revised)
  • reg. 4(3AA) inserted by S.I. 2019/1215 reg. 11(3)(c) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(c) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
  • reg. 4(4A) inserted by S.I. 2019/1215 reg. 11(3)(g) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(g) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
  • reg. 4A inserted by S.I. 2019/1215 reg. 11(4) (This amendment not applied to legislation.gov.uk. Reg. 11(4) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
  • reg. 33(1)(c) inserted by S.I. 2019/486 reg. 6(12)(c) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
  • reg. 33(2A)-(2D) inserted by S.I. 2019/486 reg. 6(13) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
  • reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
  • reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
  • reg. 43(3A) inserted by S.I. 2019/326 reg. 11(4) (This amendment comes into force on such day as the Treasury may by regulations under 2018 c. 22, s. 52 appoint)
  • reg. 89(1A)-(1C) inserted by S.I. 2024/194 reg. 2(4)(a)
  • reg. 89(2A) inserted by S.I. 2024/194 reg. 2(4)(c)
  • reg. 89(5A) inserted by S.I. 2024/194 reg. 2(4)(d)
  • reg. 98(5) inserted by S.I. 2019/1215 reg. 11(17)(d) (This amendment not applied to legislation.gov.uk. Reg. 11(17)(c)(d) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(a))

PART 15U.K.Transitional and savings provisions

CHAPTER 1U.K.Preliminary

InterpretationU.K.

143.  In this Part, the following expressions M1 have the same meaning as they do for the purposes of the UCC—

  • “Common Customs Tariff” M2;

  • “customs procedure”, and “accepted”, “discharged” and “released” and cognate expressions as used in relation to a customs procedure M3;

  • “customs declaration”, except where reference is made to such a declaration provided by or under the Act;

  • “customs supervision”;

  • “customs territory of the Union”;

  • “decision taken upon application” M4;

  • F1...

  • “special procedure” and the following types of special procedure: “end-use procedure”, “outward processing procedure”, “storage procedure” and “transit procedure”M5;

  • “temporary storage”;

  • “temporary storage declaration”, except where reference is made to a such declaration provided under the Act;

  • F2...

  • “Union goods”; and

  • “verification” M6.

Textual Amendments

Commencement Information

I1Reg. 143 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1The expressions are found in Article 5 of the UCC except where otherwise indicated.

M2See also Article 56 of the UCC.

M3The customs procedures are the release for free circulation procedure and the types of special procedure.

M4See Article 22 of the UCC.

M5See also Title VII of the UCC concerning special procedures.

M6See Article 188 of the UCC.

CHAPTER 2U.K.Continued effect and cessation of effect of the EUCL and evidence

Continued effect and cessation of effect of the EUCLU.K.

144.—(1) Where as provided by this Part the EUCL continues to have effect in relation to goods on and after [F3IP completion day], paragraph (2) applies to the following matters—

(a)any approval or authorisation granted by, or on behalf of, HMRC or the equivalent competent authority of a member State under the EUCL or treated as valid immediately before [F3IP completion day] under Article 251 of the Delegated Regulation;

(b)a decision given by HMRC which is a decision taken upon application;

(c)any rates of currency exchange published by HMRC; or

(d)any guarantee provided in respect of any requirement under the EUCL.

(2) Any of the matters listed in paragraph (1) which applies in relation to the goods immediately before [F3IP completion day] continues to apply for so long as the EUCL continues to have effect in relation to the goods, unless and until HMRC amends or revokes the same in any particular case.

(3) For the purposes of the continued effect of the EUCL in relation to goods as provided by this Part, the following modifications of the EUCL apply—

(a)non-Union goods are to be treated as goods in respect of which—

(i)a liability to import duty under the Act may be incurred as if they were chargeable goods M7;

(ii)circumstances under the EUCL in which a liability to an EU customs duty applies to non-Union goods on import are to be treated as circumstances in which a liability to import duty under the Act is incurred;

(iii)F4... the rate of duty applicable to the goods is that determined by the Common Customs Tariff; and

(b)any reference in the EUCL to a relief from liability to an EU customs duty on import in respect of non-Union goods is to be treated as a relief from liability to import duty under the Act M8 in respect of such goods.

(4) Except for those modifications, the continuation or cessation of effect of the EUCL in relation to goods as provided by this Part does not—

(a)affect the operation of the EUCL or anything duly done or suffered under it;

(b)affect any right, privilege, obligation or liability acquired, accrued or incurred under the EUCL or any enactment in relation to the EUCL;

(c)affect any penalty, forfeiture or punishment incurred in respect of any offence under an enactment in relation to the EUCL; or

(d)affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment.

(5) Notwithstanding that the EUCL ceases to have effect in relation to goods, any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed, as if the EUCL had not ceased to have effect in relation to the goods.

(6) When the EUCL ceases to have effect in relation to goods as provided by this Part, the Act and paragraphs (7) and (8) then apply in relation to the goods.

(7) The goods are to be treated as chargeable goods imported into the United Kingdom, except where the goods are located outside of the United Kingdom other than in accordance with a customs procedure when the EUCL ceases to have effect.

(8) Where a requirement of the EUCL has been met or not met in relation to the goods, any equivalent requirement imposed by or under the Act is also to be treated as having been met or not met, as the case may be, in relation to the goods.

(9) Where the EUCL continues to have effect in relation to goods on or after [F3IP completion day] by virtue of this Part, the cessation of effect of the EUCL provided by paragraph 1(1) of Schedule 7 to the Act which would otherwise apply in relation to the goods does not apply.

Textual Amendments

Commencement Information

I2Reg. 144 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M7“Chargeable goods” is defined in section 2 of the Act.

M8See section 19 of the Act concerning a relief from a liability to import duty.

Evidence required by noticeU.K.

145.—(1) HMRC may notify a person to provide evidence to HMRC concerning any of the following in relation to goods to which this Part applies—

(a)whether or not the goods are non-Union goods;

(b)when the goods are imported into the United Kingdom;

(c)which customs procedure applies to the goods;

(d)the stage of a customs procedure reached in relation to the goods; or

(e)any other matter which enables HMRC to determine whether or not the EUCL continues or ceases to have effect in relation to the goods on or after [F5IP completion day].

(2) HMRC must in, or with, the notification state by when compliance is required.

(3) HMRC may publish a notice specifying—

(a)the type of evidence which may be required when a notification is given; and

(b)the form and manner in which evidence is to be provided to HMRC.

Textual Amendments

Commencement Information

I3Reg. 145 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 3U.K.Non-Union goods imported before [F6IP completion day]

Textual Amendments

Transitional and saving provision under chapter 3U.K.

146.—(1) This chapter applies in relation to goods which—

(a)have been imported into the United Kingdom before [F7IP completion day;]

(b)are non-Union goods [F8; and]

[F9(c)are not subject to Article 49 of the EU withdrawal agreement.]

(2) Where under this chapter the EUCL continues to have effect in relation to the goods, the EUCL ceases to have effect in relation to the goods as provided by chapter 5, except as provided by regulation 147(2).

(3) For the purposes of paragraph (1)(a), where goods form part of a consignment and only part of the consignment is imported before [F10IP completion day], all of the goods in the consignment are to be treated as imported before [F10IP completion day].

Textual Amendments

Commencement Information

I4Reg. 146 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Goods notified as arriving on or after [F11IP completion day] U.K.

147.—(1) Where notification of the arrival of the goods is made to HMRC on or after [F11IP completion day], the EUCL continues to have effect in relation to the goods on and after [F11IP completion day].

(2) The EUCL ceases to have effect in relation to the goods when a customs declaration or a temporary storage declaration is made in respect of the goods and the declaration made is to be treated as the equivalent declaration provided by or under the Act.

Textual Amendments

Commencement Information

I5Reg. 147 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Prospective

Goods held in a temporary storage facilityU.K.

F12148.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Goods declared to a customs procedureU.K.

149.—(1) Paragraph (2) applies where before [F13IP completion day] a declaration is made to HMRC in respect of the goods to a customs procedure and—

(a)before [F13IP completion day] the declaration has not been accepted by HMRC; or

(b)if the declaration has been accepted before [F13IP completion day], the goods have not been released before [F13IP completion day] by HMRC to the procedure.

(2) The EUCL continues to have effect in relation to the goods on and after [F13IP completion day].

Textual Amendments

Commencement Information

I6Reg. 149 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Prospective

Goods located in the United Kingdom released to a special procedureU.K.

F14150.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 4U.K. [F15End-use procedure]

Textual Amendments

Prospective

Transit procedureU.K.

F16151.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Outward processing procedureU.K.

152.—(1) Paragraph (2) applies where before exit day—

(a)a declaration is made to HMRC in respect of Union goods to the outward processing procedure; and

(b)the goods have not been discharged from the procedure.

(2) The EUCL continues to have effect in relation to the goods on and after exit day.

Commencement Information

I7Reg. 152 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

End-use procedureU.K.

153.—(1) Paragraph (2) applies where—

(a)before [F17IP completion day]—

(i)a declaration is made to HMRC in respect of non-Union goods to the end-use procedure; and

(ii)the goods are released by HMRC to the procedure; F18...

(b)immediately before [F17IP completion day] the goods are Union goods but subject to customs supervision [F19; and]

[F20(c)the goods are not subject to the EU withdrawal agreement.]

(2) The EUCL continues to have effect in relation to the goods on and after [F17IP completion day].

Textual Amendments

Commencement Information

I8Reg. 153 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Cessation of the EUCLU.K.

154.  The continued effect of the EUCL in relation to goods as provided by this chapter ceases to have effect in relation to the goods as provided by chapter 5.

Commencement Information

I9Reg. 154 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 5U.K.Cessation of effect of the EUCL

Cessation of effect of the EUCLU.K.

155.—(1) Paragraph (2) applies where, as provided by chapter 3 or 4, the EUCL continues to have effect in relation to goods on and after [F21IP completion day].

(2) Except as provided by regulation 147(2), the EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—

(a)where a person fails to comply with regulation 145 in relation to the goods;

(b)F22... on the removal of the goods from the United Kingdom;

(c)where the goods are subject to temporary storage or a special procedure, when a customs declaration is made in respect of the goods;

(d)except where regulation 153(2) applies, on release of the goods for free circulation;

(e)where regulation 153(2) applies, when—

(i)the goods are destroyed or forfeited; or

(ii)customs supervision of the goods ends by reason that a case set out in Article 254(4)(a) or (c) of the UCC applies; [F23or]

[F24(f)where the goods are subject to a special procedure after the end of the period of one year beginning with IP completion day.]

F25(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where paragraph (2)(a) applies, the Customs procedure provided by or under the Act applies which is equivalent to the customs procedure which applied when the EUCL ceased to have effect.

(4) Where paragraph (2)(c) applies, the declaration made is to be treated as the equivalent declaration provided by or under the Act.

(5) Where paragraph (2)(f) applies—

(a)the goods become subject to the special Customs procedure M9 or outward processing procedure provided by or under the Act which is equivalent to the customs procedure which applied to the goods immediately before the EUCL ceased to have effect in relation to the goods; and

(b)any approval or authorisation granted on or after [F21IP completion day] in relation to the procedure which existed immediately before the EUCL ceased to have effect in relation to the goods is to be treated as an approval or authorisation which has effect for the equivalent procedure provided by or under the Act.

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I10Reg. 155 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M9“Special Customs procedure” is defined in section 3(4) of the Act.

CHAPTER 6U.K.Special procedures: additional provision

Goods located outside the United KingdomU.K.

156.—(1) Paragraph (2) applies in relation to non-Union goods imported into the United Kingdom where—

(a)before [F26IP completion day]—

(i)a declaration is made to HMRC in respect of the goods to a special procedure and the goods are released by HMRC to the procedure but are not discharged by HMRC from the procedure; or

(ii)a declaration is made to a customs authority outside the United Kingdom in respect of the goods to the transit procedure and the goods are being moved, in accordance with the procedure, to the United Kingdom; F27...

(b)immediately before [F26IP completion day], the goods are located outside the United Kingdom in accordance with the procedure [F28; and]

[F29(c)the goods are not subject to the EU withdrawal agreement.]

(2) The EUCL continues to have effect in relation to the goods on and after [F26IP completion day].

(3) Where paragraph (2) applies, the EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—

(a)where a person fails to comply with regulation 145 in relation to the goods;

(b)except where paragraph (1)(a)(ii) applies, if the goods are not returned to the United Kingdom before [F30the end of the period of one year beginning with IP completion day];

(c)when a further customs declaration to a special procedure is made to HMRC in respect of the goods; or

(d)on release of the goods for free circulation.

(4) Where paragraph (3)(a) applies, the Customs procedure provided by or under the Act applies which is equivalent to the customs procedure which applied when the EUCL ceased to have effect in relation to the goods.

(5) Where paragraph (3)(b) applies, the customs procedure is to be treated as discharged when the EUCL ceases to have effect in relation to the goods.

(6) Where paragraph (3)(c) applies, the declaration made is to be treated as the equivalent declaration provided by or under the Act.

Textual Amendments

F30Words in reg. 156(3)(b) 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(25) (as amended by S.I. 2020/1449 reg. 17(4)(a)); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

Commencement Information

I11Reg. 156 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Goods discharged from a customs procedureU.K.

157.—(1) Where before [F31IP completion day] non-Union goods are discharged from a customs procedure but verification in relation to the goods is not completed, the EUCL continues to have effect in relation to the goods on and after [F31IP completion day].

(2) The EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—

(a)where a person fails to comply with regulation 145 in relation to the goods;

(b)on completion of the verification; or

[F32(c)the end of the period of one year beginning with IP completion day.]

(3) Where paragraph (2)(a) or (c) applies, the following apply in relation to the goods—

(a)paragraphs 13 and 14 of Schedule 1 to the Act M10; and

(b)paragraph 4 of Schedule 6 to the Act M11.

Textual Amendments

Commencement Information

I12Reg. 157 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M10Paragraphs 13 and 14 of Schedule 1 to the Act concern the verification of Customs declarations.

M11Paragraph 4 of Schedule 6 to the Act concerns the period before the end of which a notification of a liability to pay import duty must be given.

F33CHAPTER 7U.K....

Textual Amendments

Union goods: movement beginning before exit dayU.K.

F33158.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F33159.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F33160.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F33161.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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