Different types of goods in a consignmentU.K.
38.—(1) This regulation applies where a consignment is imported which comprises different types of chargeable goods.
(2) In particular, goods which are subject to—
(a)a restriction on import imposed under an enactment;
(b)excise duty; or
(c)different Customs procedures,
are goods of a different type to other goods in the consignment which are not so subject.
(3) If only one Customs declaration is made in respect of the consignment, there is to be treated as made by the declarant a separate declaration in respect of each different type of goods in the consignment.
(4) For the purposes of paragraph (3), and subject to paragraph (2), one declaration is to be treated as made in respect of those goods in the consignment which—
(a)are equivalently classified under the customs tariff M1 with other goods in the consignment; or
(b)are subject to an application to HMRC for a ruling further to section 24 of the Act to be treated as equivalently classified with other goods in the consignment, which application has not been determined or refused.
(5) Paragraph (6) applies where—
(a)a declaration is treated as made in respect of goods by virtue of paragraph (4); and
(b)but for paragraph (6), different rates of import duty would apply to the goods.
(6) Where this paragraph applies, the declaration is to be treated as declaring the goods for, as applicable, the higher or highest rate of import duty which applies to the goods.
Modifications etc. (not altering text)
C1Pts. 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.
Commencement Information
I1Reg. 38 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1“Customs tariff” is defined in section 8 of the Act.