The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021

Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

2.—(1) The Customs (Import Duty) (EU Exit) Regulations 2018(1) are amended as follows.

(2) In regulation 14 (interpretation), in the definition for Oral or By conduct list, for “version 3, dated 16th April 2021” substitute “version 4, dated 29th October 2021”.

(3) In regulation 24(1) (free circulation procedure: baggage, musical instruments and other goods)—

(a) at the end of paragraph (c) insert “or”;

(b) at the end of paragraph (d) omit “; or”;

(c) omit paragraph (e).

(4) in regulation 25(1) (free circulation procedure: miscellaneous goods)—

(a) at the end of paragraph (c) insert “or”;

(b) at then of paragraph (d) omit “; or”;

(c) omit paragraph (e).

(5) After regulation 26E (free-circulation procedure: NATO forces), insert—

“Free-circulation procedure: Human Organs etc. needed for transplant

26F.— (1) A person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of human blood, blood products, organs, tissues and cells for grafting, implanting (transplant) or transfusion (“the goods”) if, at the time of import, full relief from import duty is available to the addressee for the goods, or a person acting on the addressees behalf, by virtue of the case described in section 50 of the UK Reliefs document(2) (relief for human organs needed for transplant).

(2) The conduct referred to in paragraph (1) is where the person allows the goods to be imported into the United Kingdom by loading or allowing the goods to be loaded on any means of transport destined for Great Britain.

(3) But such a declaration is to be treated as withdrawn if the goods do not arrive in Great Britain within 96 hours of being loaded on the means of transport.”.

(6) In regulation 29 (customs declarations made by conduct: notification, acceptance and discharge)—

(a) after paragraph (3C) insert—

“(3D) In relation to regulation 26F, the following are treated as occurring when the goods referred to in regulation 26F(1) are imported into the United Kingdom—

(a) notification of importation of the goods;

(b) acceptance of the Customs declaration; and

(c) discharge of the goods from the free-circulation procedure.”;

(b) in paragraph (4) for “or (3C)” substitute “, (3C) or (3D)”.

(1)

S.I. 2018/1248. Relevant amending instruments are S.I. 2019/486, S.I. 2019/1215, S.I. 2019/1346, S.I. 2020/1088, S.I. 2020/1234, S.I. 2020/1431, S.I. 2020/1552, and S.I. 2021/478.

(2)

UK Reliefs document is defined by regulation 14 of the Customs (Import Duty) (EU Exit) Regulations 2018.