xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. 2 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 35; S.I. 2020/1643, reg. 2, Sch.
4.—(1) The eligible person may, by conduct of a description specified in a public notice given by HMRC Commissioners, declare the goods for the free-circulation procedure M1.
(2) An individual may make such a declaration, by such conduct, on behalf of the eligible person in any case specified in the public notice.
(3) The declaration is treated as constituting notification of the importation of the goods into the United Kingdom for the purposes of section 34(1)(b) of the Act.
(4) The person who made the declaration is to be treated as having been notified under paragraph 11 of Schedule 1 to the Act at the time that the conduct occurs.
(5) Once the conduct occurs, the goods—
(a)are to be treated as having been released to the free-circulation procedure;
(b)cease to be chargeable goods; and
(c)become domestic goods.