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PART 4U.K.Declarations

Modifications etc. (not altering text)

CHAPTER 2U.K.Customs declarations

SECTION 4U.K.Customs declarations made by conduct

Customs declarations made by conduct: generalU.K.

23.—(1) The following regulations of this section are subject to paragraph (2).

(2) A Customs declaration which would, by virtue of provision made by this section, be a Customs declaration made by conduct in respect of chargeable goods, is not such a declaration where another form of Customs declaration is made in respect of the goods before the conduct occurs.

(3) An individual may make a Customs declaration by conduct on behalf of another person (“P”) where—

(a)the individual is an employee or officer of P;

(b)the goods in respect of which the Customs declaration is made are imported by P; and

(c)the individual has the authority of P to make the declaration.

Commencement Information

I1Reg. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Free-circulation procedure: baggage, musical instruments and other goodsU.K.

24.—(1) [F1Subject to paragraph (1A),] an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part C (baggage, musical instruments and other goods) of the Oral or By conduct list, if at the time of import [F2full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F3by virtue of any of the following cases described in the UK Reliefs document—

(a)section 8 (agriculture and animals);

(b)section 37 (returned goods relief);

(c)section 42 (relief for non-commercial goods and personal gifts); or

(d)section 43 (relief for non-commercial goods and personal gifts: flat rate or blended rate)]

[F4(1A) Paragraph (1) does not apply where the goods are liable on import to value added tax or any excise duty.]

(2) The conduct referred to in paragraph (1) is where the individual as a pedestrian enters a channel of a Customs office whilst taking the goods with the individual.

(3) For the purposes of paragraph (2), the channel must be—

(a)the first such channel available to the individual to make a Customs declaration after arrival in the United Kingdom; and

(b)either—

(i)signed as “Green” or “Nothing to declare”; or

(ii)the only channel which exists or is operating.

Textual Amendments

Commencement Information

I2Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Free-circulation procedure: miscellaneous goodsU.K.

25.—(1) Subject to [F5paragraphs (1A), (1BA) and (4)], an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part D (miscellaneous goods) of the Oral or By conduct list, if at the time of import [F6full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F7by virtue of any of the following cases described in the UK Reliefs document—

(a)section 8 (agriculture and animals);

(b)section 37 (returned goods relief);

(c)section 42 (relief for non-commercial goods and personal gifts); or

(d)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)]

[F8(1A) Paragraph (1) does not apply where the goods are imported at a RoRo listed location.

(1B) Subject to paragraph (4), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3A) in respect of the goods listed in Part D (miscellaneous goods) of the Oral or By conduct list if—

(a)the goods are imported at a RoRo listed location; and

(b)at the time of import [F9full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F10by virtue of any of the following cases described in the UK Reliefs document—

(i)section 8 (agriculture and animals);

(ii)section 37 (returned goods relief);

(iii)section 42 (relief for non-commercial goods and personal gifts); or

(iv)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)]

[F11(1BA) Paragraph (1) does not apply where the goods are imported at an other listed location.

(1BB) Subject to paragraph (4), an individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3B) in respect of the goods listed in Part D (miscellaneous goods) of the Oral or By conduct list if—

(a)the goods are imported at an other listed location; and

(b)at the time of import [F12full relief] from import duty is available in respect of the goods to that individual on whose behalf the declaration is made [F13by virtue of any of the following cases described in the UK Reliefs document—

(i)section 8 (agriculture and animals);

(ii)section 37 (returned goods relief);

(iii)section 42 (relief for non-commercial goods and personal gifts); or

(iv)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)]]

(1C) Paragraphs (1) and (1B) do not apply where the goods are liable on import to value added tax or any excise duty.]

(2) The conduct referred to in paragraph (1) is where—

(a)the individual drives a vehicle in a lane past a Customs office or the individual allows himself or herself to be carried in a vehicle which is so driven; F14...

(b)the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare” [F15, and]

[F16(c)the vehicle is the goods or the goods are carried by the vehicle.]

(3) For the purposes of paragraph (2)(a), the Customs office must be the first such office available to the individual to make a Customs declaration after arrival in the United Kingdom and the lane must be designated as a lane to be used for the purpose of making a Customs declaration by conduct as provided by this regulation.

[F17(3A) The conduct referred to in paragraph (1B) is where—

(a)in the case of goods arriving at such part of the Cheriton Channel Tunnel Terminal at Folkestone, Kent as may be listed under regulation 130(1) (“Cheriton”)—

(i)the individual drives a vehicle in a lane past a Customs office, or the individual allows himself or herself to be carried in a vehicle which is so driven;

(ii)the vehicle is the goods or the goods are carried by the vehicle; and

(iii)that Customs office is located in that part of the territory of France situated at Coquelles approved as a customs approved area under article 3(1) of the Channel Tunnel (Customs and Excise) Order 1990; or

(b)in the case of goods arriving at any other RoRo listed location—

(i)the individual disembarks from a vessel at the RoRo listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and

(ii)the vehicle is the goods or the goods are carried by the vehicle.]

[F18(3B) The conduct referred to in paragraph (1BB) is where—

(a)in a case where the goods are not loaded onto a vehicle at the other listed location—

(i)the individual disembarks from a vessel at the other listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and

(ii)the vehicle is the goods or the goods are carried by the vehicle; or

(b)in any other case—

(i)the goods are unloaded from a relevant vehicle at the other listed location;

(ii)the individual loads the goods, or allows the goods to be loaded, onto a vehicle at the other listed location; and

(iii)the vehicle is one which the individual intends to drive or allow himself or herself to be carried in.]

(4) The goods to which paragraph (1) [F19or (1B)] applies must be, as appropriate, the vehicle or [F20carried by] the vehicle.

Textual Amendments

Commencement Information

I3Reg. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Free-circulation procedure: posted goodsU.K.

26.—(1) Subject to paragraph (3), a person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of goods which are to be delivered by [F21a universal service provider] and consist of goods in respect of which, at the time of import, a relief from import duty is available to the addressee of the goods.

(2) The conduct referred to in paragraph (1) is where the person allows the goods to be imported into the United Kingdom by submitting them to [F22the universal service provider].

(3) But such a declaration is to be treated as withdrawn if the goods are not delivered by [F23the universal service provider] in the normal course of post.

Textual Amendments

Commencement Information

I4Reg. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F24Free-circulation procedure: goods imported at RoRo listed locationsU.K.

26A.—(1) An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list if—

(a)the goods are imported at a RoRo listed location;

(b)the goods are carried by a RoRo vehicle; and

(c)at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

(2) The conduct referred to in paragraph (1) is that described in regulation 25(3A).]

Textual Amendments

[F25Free-circulation procedure: pleasure craftU.K.

26B.—(1) Subject to paragraph (2), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3) in respect of goods which are a pleasure craft, if at the time of import full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F26by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief)].

(2) Paragraph (1) does not apply where the goods are liable on import to value added tax.

(3) The conduct referred to in paragraph (1) is where the individual enters the limits of a port in the United Kingdom in the pleasure craft.

Textual Amendments

Free-circulation procedure: private aircraftU.K.

26C.—(1) Subject to paragraph (2), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3) in respect of goods which are a private aircraft, if—

(a)the aircraft lands for the first time after its arrival in the United Kingdom from a place outside the United Kingdom at—

(i)a customs and excise airport; or

(ii)any other place at which the aircraft is permitted to land by HMRC Commissioners under section 21(1) of CEMA 1979; and

(b)at the time of import full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F27by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief)].

(2) Paragraph (1) does not apply where the goods are liable on import to value added tax.

(3) The conduct referred to in paragraph (1) is where the individual arrives in the United Kingdom in the private aircraft.]

Textual Amendments

[F28Free-circulation procedure: goods imported at other listed locationsU.K.

26D.—(1) An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list if—

(a)the goods are unaccompanied chargeable goods;

(b)the goods are imported at an other listed location; and

(c)at the time of import [F29full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F30by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document].

(2) The conduct referred to in paragraph (1) is that described in regulation 25(3B).]

Textual Amendments

[F31Free-circulation procedure: NATO forcesU.K.

26E.—(1) A person who is a representative of NATO forces may make a Customs declaration for the free-circulation procedure in respect of goods by the conduct described in paragraph (2) if, at the time of import, full relief from import duty is available in respect of the goods to the NATO forces on whose behalf the declaration is made by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief).

(2) The conduct referred to in paragraph (1) is the submission of a NATO form 302 to the designated HMRC office in accordance with the requirements set out in a notice published under regulation 4(3) and (4).

(3) In this regulation—

“designated HMRC office” means the customs office designated in accordance with paragraph 2(1) of Schedule 4 to the Customs Transit Procedures (EU Exit) Regulations 2018;

“NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951.]

Textual Amendments

Temporary admission procedure: miscellaneous goodsU.K.

27.—(1) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are—

(a)portable musical instruments where the individual—

(i)is a qualifying traveller; and

(ii)the instruments are intended to be used for professional purposes in the United Kingdom;

(b)intended to be used to relieve the effects of a disaster affecting the United Kingdom; or

(c)listed in Part E (miscellaneous goods) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

[F32(2) The conduct referred to in paragraph (1) is—

(a)where the goods are imported at a RoRo listed location, that described in regulation 24(2) or 25(3A);

(b)where the goods are imported at an other listed location, that described in regulation 24(2) or 25(3B);

(c)in any other case, that described in regulation 24(2) or 25(2).]

(3) An individual may make a Customs declaration for a temporary admission procedure F33... in respect of goods which are listed in Part F (means of transport, pallets and containers) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F34by the conduct described in—

(a)where the goods are imported at a RoRo listed location, regulation 25(3A);

(b)where the goods are imported at an other listed location, regulation 25(3B); or

(c)in any other case, regulation 25(2).]

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I5Reg. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F35Temporary admission procedure: goods imported at RoRo listed locationsU.K.

27A.—(1) This regulation applies where goods are—

(a)imported at a RoRo listed location; and

(b)carried by a RoRo vehicle.

(2) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are—

(a)referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or

(b)listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

(3) The conduct referred to in paragraph (2) is that described in regulation 25(3A).]

Textual Amendments

[F36Temporary admission procedure: pleasure craftU.K.

27B.—(1) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are a pleasure craft, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

(2) The conduct referred to in paragraph (1) is that described in regulation 26B(3).

Textual Amendments

Temporary admission procedure: private aircraftU.K.

27C.—(1) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are a private aircraft, if—

(a)the aircraft lands for the first time after its arrival in the United Kingdom from a place outside the United Kingdom at—

(i)a customs and excise airport; or

(ii)any other place at which the aircraft is permitted to land by HMRC Commissioners under section 21(1) of CEMA 1979; and

(b)at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

(2) The conduct referred to in paragraph (1) is that described in regulation 26C(3).]

Textual Amendments

[F37Temporary admission procedure: goods imported at other listed locationsU.K.

27D.—(1) This regulation applies where goods are—

(a)unaccompanied chargeable goods; and

(b)imported at an other listed location.

(2) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are—

(a)referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or

(b)listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

(3) The conduct referred to in paragraph (2) is that described in regulation 25(3B).]

Textual Amendments

[F38Temporary admission procedure: NATO forcesU.K.

27E.—(1) A person who is a representative of NATO forces may make a Customs declaration for a temporary admission procedure in respect of goods by the conduct described in paragraph (2) if, at the time of import, a relief from import duty is available in respect of the goods to the NATO forces on whose behalf the declaration is made.

(2) In this regulation—

(a)“NATO Forces” has the meaning given by regulation 26E(3);

(b)the conduct referred to in paragraph (2) is that described in regulation 26E(2).]

Textual Amendments