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

[F1 UK Continental Shelf simplified import procedure U.K.

26G.— (1) Subject to paragraph (4), an eligible person (P) who has exported from Great Britain to an installation on the UK sector of the continental shelf—

(a) domestic goods; or

(b) goods that P exported subject to an authorised use procedure (where that procedure has been discharged at the installation)

may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of P’s re-importation of the goods from the installation if, at the time of import, full relief from import duty is available to P by virtue of section 37 of the UK Reliefs document (returned goods relief).

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

(a) P submits to a specified electronic system such information as may be required by a notice published by HMRC; and

(b) P loads the goods or allows them to be loaded, from an installation on the UK sector of the continental shelf, onto a vessel or aircraft destined for Great Britain.

(3) HMRC must publish a notice specifying the electronic system for the purpose of paragraph (2)(a), the information required to be submitted, the form and manner in which that information must be provided and the time by which it must be submitted.

(4) Paragraph (1) does not apply where the goods imported are—

(a) excise goods; or

(b) goods liable on import to value added tax.

(5) In this regulation—

“eligible person” has the meaning given in regulation 26H (persons eligible to use the UK Continental Shelf simplifications);

“excise goods” means goods which are chargeable with excise duty and goods which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979; and

“installation” means an artificial island, a fixed or floating installation or any other structure.]

Textual Amendments

F1 Regs. 26G, 26H inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(5)