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

Changes over time for: Section 25

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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 25 is up to date with all changes known to be in force on or before 25 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.

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Changes and effects yet to be applied to Regulation 25:

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)

Free-circulation procedure: miscellaneous goodsU.K.

This section has no associated Explanatory Memorandum

25.—[F1(1) Subject to paragraphs (1A), (1BA), (1C), and (4), a person 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 D (miscellaneous goods) and Part H (reusable packaging) of the Oral or By conduct list, if at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of any one or more of—

(a)section 8 (agriculture and animals) of the UK Reliefs document;

(b)section 37 (returned goods relief) of the UK Reliefs document;

(c)section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document;

(d)section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;

(e)section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or

(f)the Travellers’ Allowances Order 1994.]

[F2(1A) Paragraph (1) does not apply where the goods are imported at a RoRo listed location.

(1B) Subject to [F3paragraphs (1C) and] (4), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3A) in respect of the goods listed in Part D (miscellaneous goods) [F4or Part H (reusable packaging)] of the Oral or By conduct list if—

(a)the goods are imported at a RoRo listed location; and

[F5(b)at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or person on whose behalf the declaration is made by virtue of any one or more of—

(i)section 8 (agriculture and animals) of the UK Reliefs document;

(ii)section 37 (returned goods relief) of the UK Reliefs document;

(iii)section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document;

(iv)section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;

(v)section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or

(vi)the Travellers’ Allowances Order 1994.]

[F6(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) [F7or Part H (reusable packaging)] of the Oral or By conduct list if—

(a)the goods are imported at an other listed location; and

[F8(b)at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or person on whose behalf the declaration is made by virtue of any one or more of—

(i)section 8 (agriculture and animals) of the UK Reliefs document;

(ii)section 37 (returned goods relief) of the UK Reliefs document;

(iii)section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document;

(iv)section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;

(v)section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or

(vi)the Travellers’ Allowances Order 1994.]

[F9(1C) Where a Customs declaration is made in accordance with paragraph (1) in respect of goods in Part D (miscellaneous goods) of the Oral or By conduct list the person making the declaration must be an individual who is a qualifying traveller.]]

(2) The conduct referred to in paragraph (1) is where—

(a)the individual drives a vehicle in a lane past a Customs office or the individual allows himself or herself to be carried in a vehicle which is so driven; F10...

(b)the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare” [F11, and]

[F12(c)the vehicle is the goods or the goods are carried by the vehicle.]

(3) For the purposes of paragraph (2)(a), the Customs office must be the first such office available to the individual to make a Customs declaration after arrival in the United Kingdom and the lane must be designated as a lane to be used for the purpose of making a Customs declaration by conduct as provided by this regulation.

[F13(3A) The conduct referred to in paragraph (1B) is where—

(a)in the case of goods arriving at such part of the Cheriton Channel Tunnel Terminal at Folkestone, Kent as may be listed under regulation 130(1) (“Cheriton”)—

(i)the individual drives a vehicle in a lane past a Customs office, or the individual allows himself or herself to be carried in a vehicle which is so driven;

(ii)the vehicle is the goods or the goods are carried by the vehicle; and

(iii)that Customs office is located in that part of the territory of France situated at Coquelles approved as a customs approved area under article 3(1) of the Channel Tunnel (Customs and Excise) Order 1990; or

(b)in the case of goods arriving at any other RoRo listed location—

(i)the individual disembarks from a vessel at the RoRo 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.]

[F14(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.]

(4) The goods to which paragraph (1) [F15or (1B)] applies must be, as appropriate, the vehicle or [F16carried by] the vehicle.]

Textual Amendments

F1Reg. 25(1) substituted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(5)(a)

F2Reg. 25(1A)-(1C) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(6)(b) (as amended by S.I. 2020/1234, regs. 1(2), 6(2)(b)); S.I. 2020/1643, reg. 2, Sch.