Search Legislation

Advanced Search

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

Help about what version

What Version

Help about advanced features

Advanced Features

Help about opening options

Opening Options

Changes to legislation:

The Customs (Import Duty) (EU Exit) Regulations 2018, PART 9 is up to date with all changes known to be in force on or before 24 December 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. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to Part 9:

  • 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)

Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:

Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

  • 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)

PART 9U.K.Approvals and authorisations and authorised economic operators

Modifications etc. (not altering text)

C2Pt. 9 applied (with modifications) (22.2.2019 for specified purposes) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1)

C3Pt. 9 modified (1.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(4)(b), 3(2); S.I. 2020/1643, reg. 2, Sch.

C6Pt. 9 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1); S.I. 2020/1643, reg. 2, Sch.

InterpretationU.K.

84.  In this Part, references to an approval include an authorisation.

Commencement Information

I1Reg. 84 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I2Reg. 84 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Application for approvalU.K.

85.—(1) [F1Subject to paragraph (3) [F2and regulation 85A], any] matter requiring approval under these Regulations requires an application which must—

(a)include details identifying the applicant;

(b)be made to the place;

(c)be made in the form and manner, including electronic; and

(d)be accompanied by such information,

as specified in a notice published by HMRC.

(2) HMRC must publish a notice specifying the matters referred to in paragraph (1).

[F3(3) Paragraph (1) does not apply in relation to any case of a type specified in a notice published by HMRC.

(4) In a case of a type specified in a notice under paragraph (3) a person may make an application for approval in accordance with this Part unless prohibited by regulation 86.]

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I3Reg. 85 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I4Reg. 85 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[F4Authorisations not requiring an application but subject to revocationU.K.

85A.—(1) Subject to the provisions of paragraphs (3) and (8), any person may, without prior application for approval under this Part—

(a)apply Part 1 of the transitional EIDR simplified Customs declaration process in regulation 29C(1)(a);

(b)apply the UK continental shelf simplified import procedure in regulation 26G; or

(c)disregard the additional notification of importation requirements at regulation 4(6C) applying to a “high risk person” in sub-paragraph (a) (but without prejudice to sub-paragraph (b)) to that regulation.

(2) A person is an “eligible person” for the purpose of each of the provisions in [F5paragraph (1)(a), (b) and (c)] if the person is not subject to a notice given by an HMRC officer under paragraph (3) in relation to that provision.

(3) An HMRC officer may give a notice to a person in relation to a provision in [F6paragraph (1)(a), (b) and (c)] if, in the opinion of the officer, the person ought not to be regarded as a fit and proper person for the purposes of that provision.

(4) In determining whether to give a notice under paragraph (3) the HMRC officer may take into account—

(a)whether the person, and any related persons (within the meaning of regulation 128) of that person, have been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is—

(i)a serious breach having regard to the circumstances and nature of any breach and the number or breaches; and

(ii)relevant to the suitability of that person to be an eligible person; and

(b)any other matters as are specified in a notice published by HMRC.

(5) A person is subject to a notice given by an HMRC officer under paragraph (3) from the time and date specified in the notice in relation to any importation of goods after that time.

(6) The time and date specified for the purposes of paragraph (5) must not be—

(a)in a case where an HMRC officer is satisfied that the notice is received by the eligible person at the time it is given, earlier than the time the notice is given; or

(b)in all other cases, less than 72 hours after the notice is given.

(7) A decision by an HMRC officer that a person ought not to be regarded as a fit and proper person for the purposes of a provision in [F7paragraph (1)(a), (b) and (c)] is to be treated—

(a)as a relevant decision for the [F8purposes] of Chapter 2 of Part 1 of the Finance Act 1994 (reviews and appeals); and

(b)as an ancillary matter for the purposes of section 16 of that Act (powers of appeal tribunal).

(8) A person who has been given a notice under paragraph (3) may make an application for approval under this Part to be treated as an “eligible person” (and not a “high risk person”) in relation to that provision, provided no such application may be made within one year of the date of the notice.]

Textual Amendments

Cases in which an application for approval may not be madeU.K.

86.—(1) A person may not make an application for approval if—

(a)the application is in respect of the same matter as a previous approval;

(b)notice was given as provided by section 23(5)(d) of the Act that the previous approval [F9is treated] as if it had never been granted; and

(c)the application is made within a period of three years [F10from the date] the notice.

(2) Except as provided by paragraph (3), a person may not make an application for approval if—

(a)the application is in respect of the same matter as a previous approval;

(b)the previous approval was revoked for failure to comply with the conditions of the approval; and

(c)the application is made within a period of one year [F11from the date] of the revocation.

(3) A person may not make an application for authorisation as an authorised economic operator if—

(a)a previous authorisation as an authorised economic operator was revoked for failure to comply with the conditions of the authorisation; and

(b)the application is made within a period of three years [F12from the date] of the revocation[F13.]

(4) For the purposes of this regulation—

(a)references to an approval or authorisation include an approval or authorisation—

(i)granted before [F14IP completion day] under the EU Customs Code; or

(ii)treated as valid under Article 251 of the Delegated Regulation,

which corresponds to an approval which may be granted under these Regulations and, in relation to such an approval or authorisation, [F15reference to conditions] of the approval or the authorisation includes conditions specified in the EU Customs Code or in the Regulations referred to in Article 251 of the Delegated Regulation; and

(b)a reference to a notice given under section 23(5)(d) of the Act includes a reference to a notification of an annulment of a decision under Article 27 of the UCC [F16where the holder of the decision was notified of the annulment under Article 27(2) of the UCC before IP completion day].

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I5Reg. 86 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I6Reg. 86 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

HMRC to consider whether an approval falls to be determinedU.K.

87.  By no later than 30 days after the date on which an application, or purported application, for approval is received by HMRC, HMRC must notify the person making the application or purported application that —

(a)the application is one that falls to be determined; or

(b)the purported application does not fall to be determined because, for the reasons set out in the notification,—

(i)the purported application is not made in accordance with regulation 85; or

(ii)the purported application is made contrary to regulation 86.

Modifications etc. (not altering text)

Commencement Information

I7Reg. 87 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I8Reg. 87 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Appeal where HMRC fail to consider an applicationU.K.

88.—(1) An applicant or purported applicant may appeal to an appeal tribunal in a case where HMRC have failed to comply with regulation 87.

(2) The power of the appeal tribunal is limited to the power to direct HMRC, in a case where it is satisfied that HMRC have acted unreasonably, to consider the application, or purported application, as mentioned in regulation 87 within such further period as is specified by the tribunal.

(3) The appeal must be made within 30 days following the expiry of the 30 day period referred to in regulation 87.

Modifications etc. (not altering text)

Commencement Information

I9Reg. 88 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I10Reg. 88 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Grant or refusal of an application for approvalU.K.

89.—(1) Within the specified period, HMRC must notify an applicant that an application for approval which falls to be determined—

(a)is granted, or

(b)is refused for the reasons set out in the notification.

[F17(1A) An officer of HMRC may give a notice to the applicant specifying further information which must be provided to HMRC in order to determine the application.

(1B) A notice given under paragraph (1A) must specify a period within which the further information must be provided.

(1C) The period under paragraph (1B) may be extended where, in the opinion of an HMRC officer, it is appropriate to do so.]

(2) [F18Subject to paragraph (2A),] the specified period is—

(a)in relation to an application for approval to declare goods for—

(i)an outward processing procedure M1;

(ii)an inward processing procedure M2;

(iii)an authorised use procedure M3; or

(iv)a temporary admission procedure M4,

30 days after the date on which the application was received by HMRC;

(b)in relation to an application for approval to operate premises as a place for keeping goods declared for a storage procedure M5, 60 days after the date on which the application was received by HMRC; and

(c)in any other case, 120 days after the date on which the application was received by HMRC.

[F19(2A) Where a notice is given under paragraph (1A), the period specified under paragraph (1B), or extended under paragraph (1C), is to be disregarded for the purposes of calculating the specified period.]

(3) The specified period may be extended in the following cases—

(a)where HMRC notify the applicant stating the reason for the extension, the specified period may be extended by a further period of up to 30 days;

(b)where HMRC suspect the applicant has been involved in a breach of a Customs obligation and are conducting an investigation in relation to that breach, the specified period may be extended by a further period of up to nine months on notification to the applicant (unless such notification would be likely to jeopardise the investigation);

(c)where the applicant makes a request in writing, stating the reasons for the request, HMRC may agree to extend the specified period by such further period as an HMRC officer considers reasonable in the circumstances; and

(d)in relation to an application for authorisation as an authorised economic operator, the specified period may be extended on notification to the applicant by—

(i)a further period of up to 60 days; or

(ii)where the applicant is subject to criminal proceedings relevant to the application, such further period as an HMRC officer considers reasonable in the circumstances.

[F20(3A) Where—

(a)an application is not required by virtue of regulation 85(3); and

(b)HMRC has granted an approval in relation to a person who has not made an application,

HMRC must notify the person of the approval.]

(4) Where an F21... approval is granted, the notification of the approval must specify—

(a)the date from which the approval has effect;

(b)the date, if any, on which the approval will cease to have effect; and

(c)any conditions to which the approval is subject.

(5) An approval is subject to compliance with conditions specified in or under the regulations relating to the approval or in the notification of the approval.

[F22(5A) For the purposes of paragraphs (4) and (5) HMRC may publish a notice specifying conditions to which an approval is subject.]

(6) If an application for approval is not granted or refused as required by this regulation, the application is treated as refused.

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I11Reg. 89 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I12Reg. 89 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1“An outward processing procedure” is defined in section 36(2) of the Act.

M2“An inward processing procedure” is defined in paragraph 8 of Schedule 2 to the Act.

M3“An authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Act.

M4“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

M5“A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

Notification of HMRC of change of circumstances relating to an approvalU.K.

90.  An approved person must notify HMRC as soon as reasonably practicable if—

(a)that person fails to meets any condition to which the approval is subject;

(b)that person ceases to satisfy any eligibility criteria which applied when the approval was granted; F23...

[F24(ba)in a case where HMRC has granted an approval in relation to a person who has not made an application, there are any material changes since the approval was granted concerning any matter specified in a notice published by HMRC Commissioners; or]

(c)[F25in any other case,] there are any material changes since the application was made concerning—

(i)the details relating to the applicant; or

(ii)the information required to accompany the application.

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I13Reg. 90 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I14Reg. 90 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Amendment, suspension or revocation of approvalU.K.

91.—(1) An approval may be suspended or revoked, as appropriate in the opinion of an HMRC officer, if—

(a)the approved person fails to meet any condition to which the approval is subject; or

(b)the approved person ceases to satisfy any eligibility criteria which applied when the approval was granted.

(2) An approval may be amended, suspended or revoked, as appropriate in the opinion of an HMRC officer, if—

(a)the approved person makes an application in writing to HMRC for the approval to be amended, suspended or revoked;

(b)the approved person has been involved in a breach of a Customs obligation;

(c)it is necessary in consequence of an enactment, or a determination of a court or tribunal in relation to an enactment, relevant to the activities carried on pursuant to the approval; or

(d)it is necessary in consequence of a change of circumstances of the approved person relevant to the activities carried on pursuant to the approval.

[F26(2A) Paragraph (2B) applies where—

(a)notifications of approvals given under regulation 89(4) relating to a specific type of authorisation [F27or a notice published under regulation 89(5A)] have all specified the same conditions (“standard conditions”) whether or not in addition to other conditions; and

(b)HMRC have made changes to the standard conditions which will be specified for future approvals relating to the same type of authorisation.

(2B) An HMRC officer may amend an approval relating to the same type of authorisation as that in paragraph (2A) where in the opinion of that officer it is appropriate to do so in order to avoid divergence between approvals of that type.]

(3) An approval may be suspended if an HMRC officer has reasonable grounds for believing that the case is within section 23(5) of the Act.

(4) Subject to paragraph (5), an approval may be suspended under this regulation for such period as an HMRC officer thinks reasonable in the circumstances but must not exceed 60 days unless the approved person agrees to a longer period.

(5) Where HMRC suspect an approved person has been involved in a breach of a Customs obligation and are conducting an investigation in relation to that breach, the approval may be suspended for a period of up to nine months.

[F28(6) An approval may be revoked, as appropriate in the opinion of an HMRC officer, if—

(a)any enactment amends, or has the effect of modifying, the eligibility criteria for approval to carry out the activities to which the approval relates; and

(b)the approved person does not satisfy the eligibility criteria as amended or modified.]

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I15Reg. 91 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I16Reg. 91 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Transitional provision – approval or authorisation granted before [F29IP completion day]U.K.

92.—(1) Any application for approval—

(a)made under the EU Customs Code before [F29IP completion day];

(b)which corresponds to an approval which may be granted under these Regulations; and

(c)which has not been determined before [F29IP completion day],

is to be treated as an application for approval made on [F29IP completion day] under these Regulations.

(2) Any approval (“the original approval”) granted by HMRC before [F29IP completion day] under the EU Customs Code, or treated as valid immediately prior to [F29IP completion day] under Article 251 of the Delegated Regulation, which corresponds to an approval which may be granted under these Regulations and is still subsisting immediately before [F29IP completion day] is to be treated as an approval granted by HMRC under these Regulations.

(3) But paragraph (2) does not apply—

(a)if the person to whom the original approval was granted does not satisfy the eligibility criteria which must be met by applicants for the corresponding approval; F30...

(b)in relation to Part 15 of these Regulations.

[F31(c)in relation to the EU withdrawal agreement; or

(d)in relation to the Customs (Transitional) (EU Exit) Regulations 2020.]

(4) In relation to an approval treated as granted, for the purposes of Part 1 of the Act and these Regulations, [F32reference to conditions] of the approval includes conditions (“the original conditions”) to which the original approval was subject to immediately prior to [F29IP completion day].

(5) HMRC may amend the original conditions to which an approval treated as granted is subject by notification to the person to whom the approval was granted as soon as reasonably practicable after [F29IP completion day].

Textual Amendments

Commencement Information

I17Reg. 92 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Eligibility criteria for authorised economic operatorsU.K.

93.—(1) A person may only be an authorised economic operator if—

(a)the person is established in the United Kingdom;

(b)the person is registered as an economic operator under Article 9 of the UCC;

(c)the person, and any directors or senior employees of that person, have not been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is—

(i)a serious breach having regard to the circumstances and nature of any breach and the number of any breaches; and

(ii)relevant to the suitability of that person to be an authorised economic operator;

(d)the person, and any directors or senior employees of that person, have no criminal convictions which in the opinion of an HMRC officer are—

(i)serious having regard to the type of conviction; and

(ii)relevant to the suitability of that person to be an authorised economic operator;

(e)the person maintains a logistical system and records that identify the movement of, and transactions in, chargeable goods M6 and domestic goods M7 and facilitates compliance with Customs obligations;

(f)in the opinion of an HMRC officer, the person's financial standing makes that person suitable to be an authorised economic operator; and

(g)the person meets any professional standards of competence specified in a notice published by HMRC or, in the opinion of an HMRC officer, the person's practical experience makes that person suitable to be an authorised economic operator.

(2) HMRC may publish a notice specifying professional standards of competence.

Commencement Information

I18Reg. 93 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I19Reg. 93 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M6“Chargeable goods” is defined in section 2 of the Act.

M7“Domestic goods” is defined in section 33 of the Act.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument as a PDF

The Whole Instrument you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Instrument without Schedules

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument without Schedules as a PDF

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources

The data on this page is available in the alternative data formats listed: