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The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

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The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020, Section 5 is up to date with all changes known to be in force on or before 08 August 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

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The bulk Customs declaration processU.K.

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5.—(1) The bulk Customs declaration process is the process in relation to Customs declarations provided by this regulation such that the requirements made by or under Part 1 of the Act in relation to a Customs declaration which would otherwise apply are disapplied or simplified.

(2) M1Subject to paragraph (4), an authorised declarant may use a single Customs declaration (“bulk Customs declaration”) to declare for the free-circulation procedure goods contained within two or more postal packets where—

(a)each postal packet is sent from a country or territory outside of Great Britain to a recipient in Great Britain;

[F1(b)at the time of import, full relief from import duty is available for all the goods contained in each postal packet by virtue of the case described in section 5 of the UK Reliefs document (consignments containing goods of negligible value);]

(c)the number of postal packets declared does not exceed such number as may be specified in a notice published by HMRC; and

(d)the postal packets are imported in such manner as may be specified in a notice published by HMRC.

(3) HMRC must publish a notice under paragraph (1)(c) or (d).

(4) A bulk Customs declaration may not be used to declare goods where—

(a)the goods are subject to excise duty;

(b)the goods are moved in accordance with the UP Convention;

(c)the goods are subject to a transit procedure M2 at the time the bulk Customs declaration is made;

(d)the goods are the subject of a restriction on import imposed under an enactment; or

(e)the goods are of a description specified in a notice published by HMRC.

(5) For the purpose of this regulation “excise duty” has the meaning given in section 53 of the Act.

Textual Amendments

Commencement Information

I1Reg. 5 not in force at made date, see reg. 1(2)

I2Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1the meaning of goods declared for a “free-circulation procedure” is given by s 3(2) of the Act.

M2the meaning of goods declared for a “transit procedure” is given by paragraph 5 of Schedule 2 to the Taxation (Cross-border Trade) Act 2018.

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