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TITLE IVU.K. GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

CHAPTER 1 U.K. Entry summary declaration

Article 104U.K.Waiver from the obligation to lodge an entry summary declaration(Article 127(2)(b) of the Code)

1.The lodging of an entry summary declaration shall be waived in respect of the following goods:

(a)electrical energy;

(b)goods entering by pipeline;

(c)items of correspondence;

(d)[F1personal effects, household linen, furnishings and equipment intended for the personal use of the persons concerned or for meeting their household needs], provided that they are not carried under a transport contract;

(e)goods for which an oral customs declaration is permitted in accordance with [F2provision made by or under the Taxation (Cross-border Trade) Act 2018] provided that they are not carried under a transport contract;

[F3(f) goods referred to in Article 138(b) to (d) and (h) or in Article 139(1) which are [F4declared by conduct in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018] provided that they are not carried under a transport contract;]

(g)goods contained in travellers’ personal baggage;

[F3(h) goods moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302;]

(i)weapons and military equipment brought into the customs territory of the Union by the authorities in charge of the military defence of [F5the United Kingdom], in military transport or transport operated for the sole use of the military authorities;

(j)the following goods brought into the customs territory of the Union directly from offshore installations operated by a person established in the customs territory of the Union:

(i)

goods which were incorporated in those offshore installations for the purposes of their construction, repair, maintenance or conversion;

(ii)

goods which were used to fit or equip the offshore installations;

(iii)

provisions used or consumed on the offshore installations;

(iv)

non-hazardous waste from the said offshore installations;

(k)goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963, other consular conventions or the New York Convention of 16 December 1969 on special missions;

(l)the following goods on board vessels and aircraft:

(i)

goods which have been supplied for incorporation as parts of or accessories in those vessels and aircraft;

(ii)

goods for the operation of the engines, machines and other equipment of those vessels or aircrafts;

(iii)

foodstuffs and other items to be consumed or sold on board;

[F3(m) goods brought into the customs territory of the Union from [F6the Isle of Man, the Channel Islands or] GibraltarF7...;]

(n)products of sea-fishing and other products taken from the sea outside the customs territory of the Union by [F8United Kingdom] fishing vessels;

(o)vessels, and the goods carried thereon, entering the territorial waters of [F9the United Kingdom] with the sole purpose of taking on board supplies without connecting to any of the port facilities;

(p)goods covered by ATA or CPD carnets provided they are not carried under a transport contract[F3;]

[F10(q ) waste from ships, under the condition that the advance waste notification as referred to in Article 6 of Directive (EU) 2019/883 has been made in the maritime National Single Window or through other reporting channels acceptable to the competent authorities including customs.]

[F32 . The lodging of an entry summary declaration shall be waived in respect of goods in postal consignmentsF11....]

F123.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F34 . The lodging of an entry summary declaration shall be waived in respect of goods in a consignment the intrinsic value of which does not exceed [F13£19], provided that the customs authorities accept, with the agreement of the economic operator, to carry out a risk analysis using the information contained in, or provided by, the system used by the economic operatorF14....]

5.[F15Until 1 July 2021, the lodging of an entry summary declaration shall be waived in respect of goods which before then are in transit to or are brought into the customs territory of the Union from a place where, in relation to that territory, such a declaration was not required before exit day.]

Textual Amendments

Article 105U.K.Time-limits for lodging the entry summary declaration in case of transport by sea(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by sea, the entry summary declaration shall be lodged within the following time-limits:

(a)

for containerised cargo, other than where point (c) or point (d) applies, at the latest 24 hours before the goods are loaded onto the vessel on which they are to be brought into the customs territory of the Union;

(b)

for bulk or break bulk cargo, other than where point (c) or (d) applies, at the latest four hours before the arrival of the vessel at the first port of entry into the customs territory of the Union;

(c)

at the latest two hours before arrival of the vessel at the first port of entry into the customs territory of the Union in case of goods coming from any of the following:

(i)

[F16Ireland or Norway];

(ii)

the Faeroe Islands;

(iii)

Iceland;

(iv)

ports on the Baltic Sea, the North Sea, [F17the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras];

(v)

F18...

(d)

F19...

Textual Amendments

[F3 Article 106U.K. Time limits for lodging the entry summary declaration in case of transport by air (Article 127(2)(b), (3),(6) and (7) of the Code)

1. Where the goods are brought into the customs territory of the Union by air, the full particulars of the entry summary declaration shall be lodged as soon as possible and in any case within the following time limits:

(a) for flights with a duration of less than four hours, at the latest by the time of the actual departure of the aircraft;

(b) for other flights, at the latest four hours before the arrival of the aircraft at the first airport in the customs territory of the Union.

F20 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21 2a.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F22 3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F23 4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

Article 107U.K.Time-limits for lodging the entry summary declaration in case of transport by rail(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by rail, the entry summary declaration shall be lodged within the following time-limits:

(a)

where the train voyage from the last train formation station located in a third country to the customs office of first entry takes less than two hours, at the latest one hour before arrival of the goods F24...;

(b)

in all other cases, at the latest two hours before the arrival of the goods F25....

Textual Amendments

Article 108U.K.Time-limits for lodging the entry summary declaration in case of transport by road(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by road, the entry summary declaration shall be lodged at the latest one hour before the arrival of the goods F26....

Textual Amendments

Article 109U.K.Time-limits for lodging the entry summary declaration in case of transport by inland waterways(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by inland waterways, the entry summary declaration shall be lodged at the latest two hours before arrival of the goods F27....

Textual Amendments

Article 110U.K.Time-limits for lodging the entry summary declaration in case of combined transportation(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union on a means of transport which is, itself, transported on an active means of transport, the time-limit for lodging the entry summary declaration shall be the time-limit applicable to the active means of transport.

Article 111U.K.Time-limits for lodging the entry summary declaration in case of force majeure(Article 127(3) and (7) of the Code)

The time-limits referred to in Articles 105 to 109 shall not apply in the case of force majeure.

F28Article 112U.K.Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by sea or inland waterways(Article 127(6) of the Code)

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Textual Amendments

F29Article 113U.K.Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air(Article 127(6) of the Code)

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Textual Amendments

F30 Article 113a U.K. Provision of particulars of the entry summary declaration by other persons (Article 127 (6) of the Code)

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Textual Amendments