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.
