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

Changes over time for: Section 37

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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 37 is up to date with all changes known to be in force on or before 14 November 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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Pt. 4 Ch. 3 s. 2 applied (with modifications) by S.I. 2018/1249 reg. 13(3) (Reg. 13(1)-(3) omitted on IP completion day by S.I. 2019/108, regs. 1(5), 60(2); S.I. 2020/1643. reg. 2, Sch.)
Pt. 13A inserted by S.I. 2019/1215 reg. 11(23) (This amendment not applied to legislation.gov.uk. Reg. 11(23) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(b))
Table of Contents words inserted by S.I. 2019/326 reg. 7 (This amendment not applied to legislation.gov.uk. The table of contents for this legislation will be dynamically updated when its provisions are revised)
reg. 4(3AA) inserted by S.I. 2019/1215 reg. 11(3)(c) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(c) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
reg. 4(4A) inserted by S.I. 2019/1215 reg. 11(3)(g) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(g) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
reg. 4A inserted by S.I. 2019/1215 reg. 11(4) (This amendment not applied to legislation.gov.uk. Reg. 11(4) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
reg. 33(1)(c) inserted by S.I. 2019/486 reg. 6(12)(c) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
reg. 33(2A)-(2D) inserted by S.I. 2019/486 reg. 6(13) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
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)
reg. 98(5) inserted by S.I. 2019/1215 reg. 11(17)(d) (This amendment not applied to legislation.gov.uk. Reg. 11(17)(c)(d) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(a))

Persons authorised to use the EIDR procedureU.K.

This adran has no associated Memorandwm Esboniadol

37.—(1) A person [F1(“an authorised EIDR declarant”)] may F2... use the EIDR procedure if authorised to do so by HMRC.

[F3(1A) Use of the EIDR procedure by an authorised EIDR declarant is to be treated as a transitional simplified Customs declaration for the purposes of regulation 29C(1)(a) where—

(a)the authorised EIDR declarant is an eligible person for the purposes of section A1; [F4and]

(b)the declaration is not of a type excluded from the transitional EIDR procedure by virtue of regulation 29C(4)F5...

F6(c)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) F8 ...The eligibility criteria to be so authorised are that F8...—

F9(a)[F10the person] meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c), (d), (e) [F11, (f)] and (g), as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR declarant; [F12and]

[F13(b)the person—

(i)has in place, as appropriate to the authorisation sought, a single guarantee or comprehensive guarantee; or

(ii)is approved to defer payment of a liability to import duty in accordance with regulation 43.]

F14(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The authorisation as an authorised EIDR declarant must identify any conditions which apply in respect of using the EIDR procedure, which may include—

(a)whether or not notification to HMRC is required when a Customs declaration has been made using the procedure; or

(b)a requirement to provide information to the operator of a temporary storage facility such that the operator can determine when the chargeable goods which are the subject of a Customs declaration cease to be subject to the control of an HMRC officer under paragraph 1(2) of Schedule 1 to the Act.

(5) An authorised EIDR declarant must, when required to do so by an HMRC officer—

(a)allow access by the officer to the EIDR electronic system operated by the declarant; or

(b)provide to the officer from that system such information,

as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.

(6) Where paragraph (5) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until—

(a)the verification has occurred to the officer's satisfaction; or

(b)the officer confirms the goods are discharged notwithstanding that such verification has not occurred.

[F16(7) A Customs agent may use the EIDR procedure if—

(a)the agent is an authorised EIDR declarant;

(b)the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration; and

(c)the principal is established in the United Kingdom.]

Textual Amendments

F1Words in reg. 37(1) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F2Word in reg. 37(1) omitted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F3Reg. 37(1A) inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(7)(a); S.I. 2020/1643, reg. 2, Sch.

F4Word in reg. 37(1A)(a) inserted (1.1.2022) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(3), 2(3)(a)