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

[F1 Voluntary advance declarations by qualifying travellers: other chargeable goods U.K.

39B.— (1) This regulation applies in respect of goods other than personal gifts or non-commercial goods imported by an individual who is a qualifying traveller contained within the individual's accompanied baggage or carried by a small vehicle driven by the individual, or in which the individual is a passenger, where—

(a) the value of the goods does not exceed [F2 the amount specified in a notice published by HMRC under regulation 18(3)];

(b) the weight of the goods does not exceed 1000 kg;

(c) the goods are not subject to excise duty;

[F3 (d) the goods are not subject to a restriction on import imposed under an enactment; and]

[F4 (e) no claim for relief from import duty is being made in respect of the goods [F5 unless paragraph (1A) applies].]

[F6 (1A) This paragraph applies where—

(a) 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 by virtue of the case described in section 48 (single flat rate of import duty for commercial goods carried in accompanied baggage or a small motor vehicle) of the UK Reliefs document; and

(b) the claim for relief being made in respect of the goods only relates to the relief described in sub-paragraph (a).]

F7 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A Customs declaration may be made for the free-circulation procedure in respect of the goods in accordance with the form specified in a public notice made under paragraph 4(a) of Schedule 1 to the Act no earlier than the fourth day before the day the qualifying traveller reasonably expects will be the one on which the goods are imported into the United Kingdom, and no later than immediately before they are so imported.

(5) Notification of importation of the goods is deemed to be given with the Customs declaration.

(7) When required to do so by an HMRC officer, the qualifying traveller must produce evidence of compliance with paragraph (3).

(8) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC. ]

Textual Amendments

F1 Regs. 39A, 39B inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(19) (as amended by S.I. 2020/1552, regs. 1, 6(3)(4)); S.I. 2020/1643, reg. 2, Sch.

F2 Words in reg. 39B(1)(a) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(12)

F3 Reg. 39B(1)(d) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(15)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F4 Reg. 39B(1)(e) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(15)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F5 Words in reg. 39B(1)(e) inserted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 22(9)(a); S.I. 2020/1643, reg. 2, Sch.

F6 Reg. 39B(1A) inserted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 22(9)(b); S.I. 2020/1643, reg. 2, Sch.

F7 Reg. 39B(2) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(15)(b); S.I. 2020/1643, reg. 2, Sch.