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The Customs (Import Duty) (EU Exit) Regulations 2018
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Changes to legislation:
The Customs (Import Duty) (EU Exit) Regulations 2018, Section 26C is up to date with all changes known to be in force on or before 25 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Regulation 26C:
- 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)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- 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)
[F1Free-circulation procedure: private aircraftU.K.
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adran has no associated
Memorandwm Esboniadol
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 [F2by 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
F1Regs. 26B, 26C inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(7); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 26C(1)(b) inserted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 22(7); S.I. 2020/1643, reg. 2, Sch.
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