The Customs (Import Duty) (EU Exit) Regulations 2018 No. 1248

PART 4 U.K. Declarations

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.

CHAPTER 3 U.K. Simplified Customs declaration process

Modifications etc. (not altering text)

C2 Pt. 4 Ch. 3 s. 3 revocation of earlier affecting provision S.I. 2019/326, reg. 9(2)(c) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(f)

SECTION 1 U.K. General

Periods to make supplementary Customs declarations U.K.

33.—(1) Paragraph (2) applies where—

(a) further to the acceptance of a Customs declaration, HMRC is required to calculate the amount of import duty; and

(b) the Customs declaration—

(i) is not a declaration which applies to different consignments of chargeable goods imported over a period; and

(ii) is not a declaration for a temporary admission procedure M1 where a partial relief from import duty applies.

(2) Where this paragraph applies, the period for the purposes of regulation 32(1)(b) is 10 days beginning with the date of release of the chargeable goods to the applicable Customs procedure.

(3) In any other case, the period for the purposes of regulation 32(1)(b) ends with the fourth working day after the end of the calendar month to which the declaration applies.

F1 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 33(4) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(14); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 33 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.