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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 26D is up to date with all changes known to be in force on or before 24 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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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Regulation 26D:
- 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: goods imported at other listed locationsU.K.
This
adran has no associated
Memorandwm Esboniadol
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 [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 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
F1Reg. 26D inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(7); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 26D(1)(c) substituted (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(8)(a); S.I. 2020/1643, reg. 2, Sch.
F3Words in reg. 26D(1)(c) 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(8)(b); S.I. 2020/1643, reg. 2, Sch.
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