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

[F1 Transitional EIDR simplified Customs declaration process U.K.

29C.— (1) The transitional EIDR simplified Customs declaration process is the making of a Customs declaration in two parts, comprising—

(a) Part 1: a transitional simplified Customs declaration, which must be made—

(i) using the transitional EIDR procedure;

(ii) by an eligible person; and

(iii) by no later than the end of the period which applies to making the Customs declaration in respect of the goods; and

(b) Part 2: a transitional supplementary Customs declaration, which must be made—

(i) by a person authorised to use the simplified Customs declaration process under regulation 31 (“the authorised declarant”); and

(ii) by no later than the end of the period specified in a notice published by HMRC.

(2) To comply with the transitional EIDR simplified Customs declaration process a person who makes a transitional simplified Customs declaration (“the primary declarant”) must ensure that a Customs declaration of the type which applies in respect of the chargeable goods is made in the two parts described in paragraph (1).

(3) The transitional EIDR simplified Customs declaration process may not be used to declare goods imported, or to be imported, on or after [F2 1st January 2022].

(4) The transitional EIDR simplified Customs declaration process may not be used in respect of—

(a) a declaration for a Customs procedure other than the free-circulation procedure;

(b) a declaration of goods which were not Union goods immediately before they were imported into the United Kingdom;

(c) a declaration of excise goods, within the meaning given in regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010; or

(d) a declaration of such controlled goods as are specified in a notice published by HMRC (“controlled goods”).

(5) HMRC must publish—

(a) a notice specifying a period for the purposes of paragraph (1)(b)(ii); and

(b) a notice specifying controlled goods for the purposes of paragraph (4)(d).

(6) A Customs agent—

(a) may only complete Part 1 of the transitional EIDR simplified Customs declaration process acting as a direct agent if—

(i) the agent is an eligible person;

(ii) the principal of the agent is an eligible person; and

(iii) the principal is established in the United Kingdom;

(b) may complete Part 2 of the transitional EIDR simplified Customs declaration process acting as a direct agent if—

(i) the agent is an authorised declarant; and

(ii) the principal of the agent is established in the United Kingdom.

(7) A Customs agent may not complete Part 1 or Part 2 of the transitional EIDR simplified Customs declaration process acting as an indirect agent on behalf of the principal of the agent if the principal is not an eligible person.

(8) By the end of the period which applies to the making of the transitional simplified Customs declaration, the primary declarant must make available for inspection by an HMRC officer any documents required to accompany the declaration.

(9) Subject to regulation 29F, by the end of the period which applies to the making of the transitional supplementary Customs declaration, the authorised declarant must make available for inspection by an HMRC officer any documents required to accompany the declaration.

(10) In this regulation “Union goods” has the same meaning as it has in article 5(23) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in EU law.]

Textual Amendments

F1 Pt. 4 Ch. 3 s. A1 inserted (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.

F2 Words in reg. 29C(3) substituted (1.7.2021) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/697), regs. 1, 2(2)

Modifications etc. (not altering text)

C1 Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

C2 Reg. 29C(6) modified (31.12.2020) by S.I. 2019/385, reg. 5(6B) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.)