Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
3.—(1) The Customs (Import duty) (EU Exit) Regulations 2018 are amended as follows.
(2) In regulation 4 (notification of importation)—
(a)in paragraph (1) for “(3AA) and (3AB)”(1) substitute “(3AB) and (3AC)”;
(b)in paragraph (3A)(2), after paragraph (a) insert—
“(aa)the goods were Union goods immediately before they were imported into the United Kingdom;”;
(c)after paragraph (3AB)(3) insert—
“(3AC) Where—
(a)regulation 131F(3)(4) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations) applies;
(b)the goods were Union goods immediately before they were imported into the United Kingdom; and
(c)a Customs declaration has been made in respect of the goods in accordance with regulation 131F(3),
the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.”;
(d)in paragraphs (3B) and (3C)(5) for “(3AA) or (3AB)”, in each place it occurs, substitute “(3AB) or (3AC)”.
(3) In regulation 14 (interpretation) in the appropriate places insert—
““other listed location” has the meaning given by regulation 131E(1);”;
““relevant vehicle” has the meaning given by regulation 131D;”; and
““unaccompanied chargeable goods” has the meaning given by regulation 131F(2).”.
(4) In regulation 18 (free-circulation procedure: non-commercial goods, personal gifts and goods in baggage)—
(a)the existing text becomes paragraph (1);
(b)at the beginning of that paragraph insert “Subject to paragraph (2),”;
(c)after that paragraph insert—
“(2) Paragraph (1) does not apply—
(a)where the goods are imported at a location which is specified in a notice published by HMRC; or
(b)to the making of oral declarations of a type specified in a notice published by HMRC.”.
(5) In regulation 22 (customs declarations made in paper form)—
(a)at the end of paragraph (1) insert—
“except where—
(a)the goods are imported at a location which is specified in a notice published by HMRC; and
(b)the declaration is of a type specified in a notice published by HMRC.”;
(b)in paragraph (3) for “such notice” substitute “a notice providing the form referred to in paragraph (2)”.
(6) In regulation 25 (free-circulation procedure: miscellaneous goods)—
(a)in paragraph (1) for “paragraphs (1A) and (4)”(6) substitute “paragraphs (1A), (1BA) and (4)”;
(b)after paragraph (1B)(7) insert—
“(1BA) Paragraph (1) does not apply where the goods are imported at an other listed location.
(1BB) Subject to paragraph (4), an individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3B) in respect of the goods listed in Part D (miscellaneous goods) of the Oral or By conduct list if—
(a)the goods are imported at an other listed location; and
(b)at the time of import a relief from import duty is available in respect of the goods to that individual on whose behalf the declaration is made.”;
(c)after paragraph (3A)(8) insert—
“(3B) The conduct referred to in paragraph (1BB) is where—
(a)in a case where the goods are not loaded onto a vehicle at the other listed location—
(i)the individual disembarks from a vessel at the other listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and
(ii)the vehicle is the goods or the goods are carried by the vehicle; or
(b)in any other case—
(i)the goods are unloaded from a relevant vehicle at the other listed location;
(ii)the individual loads the goods, or allows the goods to be loaded, onto a vehicle at the other listed location; and
(iii)the vehicle is one which the individual intends to drive or allow himself or herself to be carried in.”.
(7) After regulation 26C (free-circulation procedure: private aircraft)(9) insert—
“Free-circulation procedure: goods imported at other listed locations
26D.—(1) An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list if—
(a)the goods are unaccompanied chargeable goods;
(b)the goods are imported at an other listed location; and
(c)at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.
(2) The conduct referred to in paragraph (1) is that described in regulation 25(3B).”.
(8) In regulation 27 (temporary admission procedure: miscellaneous goods) for paragraph (2)(10) substitute—
“(2) The conduct referred to in paragraph (1) is—
(a)where the goods are imported at a RoRo listed location, that described in regulation 24(2) or 25(3A);
(b)where the goods are imported at an other listed location, that described in regulation 24(2) or 25(3B);
(c)in any other case, that described in regulation 24(2) or 25(2).”.
(9) After regulation 27C(11) (temporary admission procedure: private aircraft) insert—
“Temporary admission procedure: goods imported at other listed locations
27D.—(1) This regulation applies where goods are—
(a)unaccompanied chargeable goods; and
(b)imported at an other listed location.
(2) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are—
(a)referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or
(b)listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.
(3) The conduct referred to in paragraph (2) is that described in regulation 25(3B).”.
(10) In regulation 35 (exceptions to requirement to make a supplementary Customs declaration)—
(a)for paragraph (2) substitute—
“(2) A supplementary Customs declaration is not required in respect of chargeable goods where—
(a)the goods were declared for a special procedure other than the transit procedure (the first declaration);
(b)the first declaration—
(i)was not made using the simplified Customs declaration process; or
(ii)a supplementary declaration was made in relation to the goods in accordance with this section;
(c)the goods are subsequently declared for the temporary admission procedure by an authorised declarant (the subsequent declaration);
(d)HMRC accept the subsequent declaration;
(e)acceptance of the subsequent declaration discharges the special Customs procedure for which the first declaration was made;
(f)the subsequent declaration is made using the EIDR procedure; and
(g)the person named in the first declaration and the subsequent declaration are the same person where the special Customs procedure discharged under sub-paragraph (e) was—
(i)the inward processing procedure;
(ii)the temporary admission procedure;
(iii)the authorised use procedure; or
(iv)the storage procedure where the goods were kept in a private customs warehouse;”;
(b)after paragraph (5) insert—
“(6) For the purposes of this regulation “private customs warehouse” means a customs warehouse that may only be used to store goods by the person approved to operate that warehouse.”
(11) In regulation 36 (EIDR procedure) after paragraph (2) insert—
“(2A) If an HMRC officer is satisfied the goods have been presented to Customs on import, acceptance of the Customs declaration and release of the goods to the free-circulation procedure are to be treated as occurring at the later of—
(a)the time of completion of the EIDR procedure; and
(b)the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.”.
(12) In regulation 39 (advance electronic declarations by qualifying travellers: person gifts and non-commercial goods)—
(a)in paragraph (3)(b) for “paragraph (9)(12)” substitute “paragraphs (9) and (11)”;
(b)at the end insert—
“(10) Paragraph (11) applies where—
(a)the goods are to be imported at an other listed location; and
(b)the individual is driving, or being driven in, a vehicle carrying the goods.
(11) Where this paragraph applies, notification of discharge of the goods from the free-circulation procedure is to be treated as occurring when the individual drives the vehicle across the boundary of the other listed location.”.
(13) In regulation 39A (mandatory advance electronic declarations by qualifying travellers: other chargeable goods)(13), in paragraph (3) after sub-paragraph (b) insert—
“(ba)regulation 27D (temporary admission procedure: goods imported at other listed locations);”.
(14) In regulation 101 (cases where no guarantee is required), in paragraph (1)(e)(i) for “or 27C”(14) substitute “, 27C or 27D”.
(15) After regulation 131C (unaccompanied goods: making of declarations)(15) insert—
“PART 13CChargeable Goods Destined for Other Listed Locations
Interpretation
131D. In this Part—
“other listed location” has the meaning given by regulation 131E(1);
“relevant vehicle” means a ship, aircraft or railway vehicle;
“ship” has the meaning given by section 1 of CEMA 1979.
Other listed locations
131E.—(1) “Other listed location” means a location in the United Kingdom listed in a notice published by HMRC.
(2) A location may be listed if HMRC consider that Customs procedures at the location would be significantly impeded if Customs declarations or temporary storage declarations were not made before those goods are imported.
(3) HMRC must state in the notice the date on which a listing is made and the date it has effect.
(4) Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.
(5) HMRC may vary or cancel any listing.
(6) A notice must further—
(a)identify a location which is listed, including by reference to a postcode or a delineation on a map or plan;
(b)be published as soon as practicable after it is made; and
(c)be accompanied by a notice specifying the matters referred to in regulation 4(3D)(a) and (b) which may, for example specify that the details of the matters listed in regulation 4(4)(a) to (c) be included in a notification of importation.
(7) In paragraph (2) “location” means a port, airport or railway terminal or that part of a port, airport or railway terminal in respect of which the condition in paragraph (2) is satisfied.
Chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations
131F.—(1) Paragraph (3) applies where—
(a)unaccompanied chargeable goods to be imported are carried by a relevant vehicle which is destined for an other listed location; and
(b)the goods are not—
(i)goods that may be declared under—
(aa)regulation 26D (free-circulation procedure: goods imported at other listed locations);
(bb)regulation 27 (temporary admission procedure miscellaneous goods—by conduct declarations), by virtue of paragraph (1)(b) or (c) or (3) of that regulation; or
(cc)regulation 27D (temporary admission procedure: goods imported at other listed locations);
(ii)imported by a universal service provider; or
(iii)goods in respect of which a Customs declaration or a temporary storage declaration must be made before they are imported into the United Kingdom by virtue of any other regulation.
(2) In paragraph (1)(a)—
“carried by a relevant vehicle” includes carried in a vehicle, or conveyed by the vehicle (for example, by being on or otherwise attached to it), which is carried by a relevant vehicle;
“unaccompanied chargeable goods” means chargeable goods which—
will not accompany an individual when arriving in the United Kingdom; or
are carried by, or consist of, a vehicle which is to be driven off a relevant vehicle at an other listed location.
(3) A Customs declaration or a temporary storage declaration must be made in respect of the goods by the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.
(4) Where—
(a)paragraph (3) applies in respect of chargeable goods; and
(b)the person in possession or control of the goods is of a description specified in a notice published by HMRC,
that person must produce to an HMRC officer, when required to do so, evidence that the person took reasonable steps to ensure that paragraph (3) had been, or would be, complied with in respect of the goods.
(5) A requirement referred to in paragraph (4) to produce evidence may be made, and evidence may be required to be provided, before the goods are imported into the United Kingdom for the purposes of CEMA 1979.
(6) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC.”.
Paragraph (1) prospectively amended by S.I. 2019/326, 2019/1215 and 2019/1346.
Paragraph (3A) prospectively inserted by S.I. 2019/326 and prospectively amended by S.I. 2019/1215.
Paragraph (3AB) prospectively inserted by S.I. 2019/1346.
Regulations 131D to 131F inserted by regulation 3(15) of these Regulations.
Paragraphs (3B) and (3C) prospectively inserted by S.I. 2019/326 and prospectively amended by S.I. 2019/1215 and 2019/1346.
Words “paragraphs (1A) and (4)” prospectively substituted by S.I. 2019/486.
Paragraph (1B) prospectively inserted by S.I. 2019/486.
Paragraph (3A) prospectively inserted by S.I. 2019/486.
Regulation 26C prospectively inserted by S.I. 2019/1215.
Paragraph (2) prospectively substituted by S.I. 2019/486, but that substitution is revoked by regulation 4(2)(c) of these Regulations.
Regulation 27C prospectively inserted by S.I. 2019/1215.
Words “subject to paragraph (9)” prospectively inserted by S.I. 2019/486.
Regulation 39A prospectively inserted by S.I. 2019/486.
Words “or 27C” prospectively inserted by way of substitution by S.I. 2019/1215.
Regulation 131C prospectively inserted by S.I. 2019/1346.