a procedure under which the goods are released for free circulation in the United Kingdom (referred to in this Part as “the free-circulation procedure”), or

a special Customs procedure.

a storage procedure,

a transit procedure,

an inward processing procedure, or

an authorised use procedure or temporary admission procedure.

the period within which Customs declarations are required to be made (and associated matters),

the making, amendment or withdrawal of Customs declarations,

the acceptance of Customs declarations by HMRC,

the verification of Customs declarations by HMRC officers, and

the release of goods to, and the discharge of goods from, Customs procedures.

chargeable goods are declared for the free-circulation procedure, and

HMRC accept the declaration,

a storage procedure,

a transit procedure, or

an inward processing procedure,

if there is no entitlement to make the Customs declaration concerned, a liability to import duty is incurred at the time the (purported) declaration is made, and

if there is a breach by any person of any requirement relating to the procedure, a liability to import duty is incurred at the time at which the breach first occurs.

a liability to import duty is incurred at the time the declaration is accepted by HMRC,

if there is an entitlement to make the declaration for the procedure, the rate of import duty is lower than the normal rate (see section 19(4)),

if there is no such entitlement, the liability is at the normal rate, and

if there is a breach of a requirement relating to the procedure, a further liability to import duty arises at the time of the breach at the normal rate reduced to take account of the amount of any earlier liability.

a breach, occurring while the procedure has effect, of the terms of the declaration for the procedure or of any other requirement imposed in relation to the procedure by or under Schedule 2, or

a breach, occurring at any time after the declaration was made, of any other requirement imposed by an HMRC officer in relation to the goods for which the declaration was made.

are imported into the United Kingdom, and

are not presented to Customs on import (if so required),

subsection (1), or

paragraph 1(5) or 3(4) of Schedule 1 (no Customs declaration made),

a person on whose behalf a Customs declaration is made,

a person liable as a result of provision made by section 21(6) (Customs agents),

a person liable as a result of provision made under paragraph 21 of Schedule 2 (special Customs procedures), and

a person otherwise involved in a breach of a relevant Customs obligation.

the person provides false information in connection with a chargeable Customs declaration and the person knew, or ought reasonably to have known, that the information was false,

the person (“A”) acted (whether as a Customs agent or otherwise) on behalf of another person who breached a relevant Customs obligation and A knew, or ought reasonably to have known, of the breach by that other person,

the person participated in, or was otherwise involved in, a breach of a relevant Customs obligation and knew, or ought reasonably to have known, of the breach, or

the person possesses or controls the goods at a time when there has been a breach of a relevant Customs obligation and the person knew, or ought reasonably to have known, of the breach.

P provides information to another person to enable that other person to make a Customs declaration,

that other person makes the declaration, and

the information provided by P is false.

there is a breach of a requirement imposed on any person that results in a liability to import duty, or

circumstances otherwise arise that result in a liability to import duty,

section 9 (preferential rates: arrangements with countries or territories outside UK),

section 10 (preferential rates given unilaterally),

section 11 (quotas),

section 12 (tariff suspension),

section 13 (dumping of goods, foreign subsidies and increases in imports),

section 14 (increases in imports or changes in price of agricultural goods), and

section 15 (international disputes etc).

sections 16 to 18 (which deal with the valuation of goods, their place of origin and cases where amounts are expressed in a foreign currency), and

section 19 (which enables provision to be made for full or partial relief from import duty).

classifies goods according to their nature, origin or any other factor,

gives codes to the goods as so classified,

specifies the rate of import duty applicable to goods falling within those codes (whether by a formula or otherwise), and

contains rules for determining the amount of import duty applicable to those goods.

the value of the goods, and

the weight or volume of the goods or any other measure of their quantity or size.

the interests of consumers in the United Kingdom,

the interests of producers in the United Kingdom of the goods concerned,

the desirability of maintaining and promoting the external trade of the United Kingdom,

the desirability of maintaining and promoting productivity in the United Kingdom, and

the extent to which the goods concerned are subject to competition.

Her Majesty's government in the United Kingdom makes arrangements with the government of a country or territory outside the United Kingdom, and

the arrangements contain provision for the rate of import duty applicable to goods, or any description of goods, originating from the country or territory to be lower than the applicable rate in the customs tariff in its standard form,

apply to one or more eligible developing countries,

provide for the application of the lower rates to be subject to the meeting of specified conditions, and

make provision about the variation, suspension and withdrawal of the application of the lower rates.

must provide for a nil rate of import duty to be applicable to all goods originating from a least developed country, except arms and ammunition, and

may make provision about the suspension and withdrawal of the application of the nil rate.

“arms and ammunition” has the meaning specified in regulations made by the Secretary of State, and

“suspension” and “withdrawal” may include the application of another rate that is lower than the applicable rate in the customs tariff in its standard form.

Part 1 defines “eligible developing country” and “least developed country” for the purposes of this section,

Parts 2 and 3 contain lists for the purpose of those definitions, and

Part 4 confers power to amend those lists.

Her Majesty's government in the United Kingdom makes arrangements with the government of a country or territory outside the United Kingdom and the arrangements contain provision for the goods concerned to be subject to a quota, or

the Treasury otherwise consider that it is appropriate for the goods concerned to be subject to a quota.

provision specifying the factors by reference to which a quota is to be determined,

provision imposing conditions subject to which a quota has effect,

provision for a quota in respect of specified goods to be subject to a licensing or allocation system (see also subsection (4)), and

any other provision in relation to the administration of a quota.

provision authorising any public body to grant licences or determine a system for allocating the quotas,

provision specifying the cases in which a person is eligible to make use of a quota,

provision specifying the conditions subject to which any person may make use of a quota (including provision for the giving of a guarantee of a specified amount),

provision authorising the conditions to be imposed by a licence or other document,

provision requiring the payment of fees by any person in connection with any application for a licence or an allocation, and

provision generally in relation to the administration of the licensing or allocation system.

to consider a request made by any person for goods to be specified goods for the purposes of the regulations, and

to make recommendations to the Treasury about the request.

make provision for extending the specified period (including by means of a notice),

impose conditions on the application of the lower rate, and

make further provision about requests made to the Secretary of State (including provision about the form and contents of a request and the manner, and date by which, a request is to be made).

Schedule 4 (dumping and foreign subsidies causing injury to UK industry), and

Schedule 5 (increased imports causing serious injury to UK producers).

the application of an additional amount of import duty to goods under this section should be suspended, varied or revoked, or

the application of a quota to which goods are subject under this section should be suspended, varied or revoked,

the volume of imports of the specified goods, or goods of the specified description, into the United Kingdom during a specified period exceeds a specified trigger level, or

the import price of the goods has fallen below a specified trigger price.

limiting the period for which an additional amount of import duty is applicable;

for the suspension of the application of an additional amount of import duty;

requiring the giving of a guarantee in respect of an additional amount of import duty which is potentially applicable to goods, where the representative price for the goods has fallen below the specified trigger price and the import price of the goods is higher than that representative price;

specifying the representative price for goods or a description of goods, (whether by a formula or otherwise) and providing for representative prices to be adjusted (whether by a formula or otherwise).

a dispute or other issue has arisen between Her Majesty's government in the United Kingdom and the government of a country or territory, and

Her Majesty's government in the United Kingdom is authorised under international law to deal with the issue by varying the amount of import duty in the case of goods, or a description of goods, originating from the country or territory,

is payable under section 13 as a result of the goods being subsidised, or

would have been so payable had an undertaking not been accepted in respect of the goods.

payable for the goods, or

payable in connection with the importation of the goods into the United Kingdom,

provision dealing with transactions between persons who are related to, or connected with, each other in a specified way, and

provision dealing with cases where a transaction value cannot, or cannot readily, be determined.

it results in the manufacture of a new product or represents an important stage of manufacture, and

it takes place in an undertaking equipped for the purpose.

for determining what constitutes, or does not constitute, processing that is economically justified,

for determining what constitutes, or does not constitute, an important stage of manufacture,

as to cases in which goods are, or are not, to be regarded as originating from a country or territory, and

as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that goods originate from a particular country or territory.

provision for the place of origin of the goods to be determined in accordance with the regulations,

provision for regarding goods exported by or on behalf of persons approved in accordance with the regulations as originating from a country or territory or for regarding only goods exported by or on behalf of approved persons as originating from a country or territory,

provision for different categories of approved persons,

provision requiring the Treasury to publish a list of persons who are for the time being approved persons and information about the category of approval, and

other provision about approved persons.

specifying the exchange rate that must be used for the purposes of this section,

for the conversion to be made by reference to an exchange rate (or rates) applicable at any time (including a time earlier than that at which an importation took place) or by reference to the average exchange rate for a specified period,

for the exchange rate determined in accordance with the notice to apply to transactions or other events taking place in a specified period,

for adjusting the applicable exchange rate if the value of sterling against the currency concerned has increased or decreased by more than a specified percentage, and

for any conversion to be rounded up or down.

the nature or origin of goods or anything else by reference to which goods are classified in the customs tariff,

anything in the customs tariff by reference to which the amount of import duty applicable to goods is determined,

the purposes for which goods are imported,

the person by whom, or for whose benefit, goods are imported, and

the circumstances in which goods are imported.

must exercise the power to make regulations under this section so as to secure that the rate of import duty applicable to the goods is lower than the applicable rate in the customs tariff in its standard form, and

may secure that result by amending the customs tariff.

the partial relief operates by way of additional charges to import duty by reference to any period during which the procedure has effect, and

the total of the additional charges does not exceed the amount of the liability in the absence of the partial relief.

the agent may make Customs declarations in the name of the principal (and in that case the agent acts as a “direct agent”), or

the agent may make Customs declarations in the agent's own name (and in that case the agent acts as an “indirect agent”).

the agent acts at time when the appointment has not been disclosed to HMRC as mentioned in subsection (2),

the agent acts at a time when the appointment of the person as a Customs agent has been withdrawn,

the agent otherwise purports to act on behalf of the principal when the agent has no authority to do so, or

a liability to import duty is incurred by reference to the importation of goods declared for a Customs procedure and the declaration was not made in accordance with regulations under paragraph 9 of Schedule 1 (simplified Customs declarations).

provision requiring persons to be eligible for appointment as Customs agents only if an HMRC officer has approved the appointment, and

provision specifying the criteria for approving the appointment (including provision for the criteria to be specified in a public notice given by HMRC Commissioners).

disapplying or simplifying specified requirements made by or under this Part in relation to things required or authorised to be done by authorised economic operators, or

requiring HMRC to have regard to the status of a person as an authorised economic operator when considering whether or not, or how, to exercise any power or other function for the purposes of this Part.

specify the criteria to be applied in determining whether or not any person should be an authorised economic operator,

specify those criteria by reference to professional standards of competence (as set by any specified person) or by reference to anything else (including the judgment of any person as to suitability),

make provision for a person's status as an authorised economic operator to be subject to compliance with conditions specified in the regulations or in the authorisation, and

establish different classes of authorised economic operator.

require an application for approval to be made in a specified form and in a specified manner and to contain specified information,

specify cases in which an application for approval may not be made,

require HMRC to consider, within a specified period, whether or not an application, or purported application, for approval is, as a result of provision made by paragraph (a) or (b), one that falls to be determined,

confer on the applicant a right of appeal to an appeal tribunal in a case where HMRC have failed to comply with paragraph (c),

require HMRC to notify a person making a purported application for approval that, as a result of provision made by paragraph (a) or (b), the purported application does not fall to be determined, and

make further provision about the notification.

provision for an appeal to be brought only if a period specified in the regulations has ended, and

provision limiting the power of an appeal tribunal to the power to direct HMRC, in a case where it is satisfied that HMRC have acted unreasonably, to consider the application as mentioned in subsection (3)(c) within such further period as is specified by the tribunal.

the (purported) application for approval was deficient in some respect,

the applicant knew, or ought reasonably to have known, of the deficiency,

HMRC consider that the approval would not have been granted if the deficiency was known at the time it was granted by the person granting it, and

HMRC give a notice to the applicant under this subsection notifying the applicant of the effect of this subsection.

may not specify a date before the notice is given unless HMRC and the person both agree that such a date may be given, and

may not specify a date that falls more than one year after the date on which the notice is given.

determining any issue as to the code in the customs tariff applicable to any goods, or

determining the place of origin of any goods for the purposes of this Part.

provision specifying cases in which rulings need not be given,

provision about the making of the applications (including their form, the information to be contained in them and any documents to accompany them),

provision requiring the applications to be determined within a specified period,

provision about the period for which, and other conditions subject to which, the rulings are to have effect,

provision about the form in which the rulings are to be given,

provision for the withdrawal or amendment of rulings,

provision determining the extent to which the rulings may be relied on by applicants, and

provision requiring any person to whom a ruling has been given to disclose that fact to HMRC.

is specified in the disclosure, or

can be deduced from it,

contravenes the data protection legislation, or

is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.

the administration of the import duty system,

the prevention or detection of evasion or other fraud relating to import duty, and

the prevention, reduction or elimination of avoidance of a liability to import duty.

its exercise is consistent with arrangements between Her Majesty's government in the United Kingdom and any other government or any international organisation or authority, and

the circumstances in which the specified function is, or is likely to be, exercised are such that it is fair and reasonable for the charge to be made.

the Treasury,

the Secretary of State,

HMRC,

the TRA, and

any other public body,

reviews or appeals of decisions in relation to import duty (see sections 13A to 16 of, and Schedule 5 to, the Finance Act 1994), and

penalties in relation to breaches of requirements in relation to import duty (see Part 3 of the Finance Act 2003).

Her Majesty's government in the United Kingdom, and

the government of a country or territory outside the United Kingdom,

they provide that no duty is to be chargeable by reference to movements of goods, or goods of a specified description, between the United Kingdom and the country or territory, and

they provide for the same, or substantially the same, rules for charging duty on imports of goods, or goods of a specified description, from places outside the United Kingdom or the country or territory.

modify or disapply provision made by or under this Part or any other Act,

treat anything done by the government of a country or territory as if done by the appropriate authority or person in the United Kingdom, and

apply or replicate, with or without modifications, provision relating to duty under the law of a country or territory as that provision has effect from time to time.

provision treating an agreement entered into by a country or territory as if it were entered into by Her Majesty's government in the United Kingdom, and

provision treating a system for determining the amount of duty established under the law of a country or territory as if it were the customs tariff mentioned in section 8.

the first regulations under section 8 (the customs tariff),

any other regulations under that section the effect of which is an increase in the amount of import duty payable under the customs tariff in a standard case (within the meaning of that section), or

regulations under section 30 (general provision for import duty purposes).

anything previously done under the instrument, or

the making of a new statutory instrument.

during which Parliament is dissolved or prorogued, or

during which the House of Commons is adjourned for more than 4 days.

either in relation to all cases to which the power extends, or in relation to those cases subject to specified exceptions, or in relation to any specified case or description of case, or

so as to make different provision for different purposes or areas.

power conferring a discretion on any specified person to do anything under, or for the purposes of, the regulations,

power to make provision by reference to things specified in a notice published in accordance with the regulations,

power to make supplementary, incidental and consequential provision, and

power to make transitional or transitory provision and savings.

any other provision of this Part, or

CEMA 1979 or any other enactment.

is not to be submitted to Her Majesty in Council unless a draft of the Order has been laid before, and approved by a resolution of, the House of Commons, and

if it revokes an earlier Order under that section, may contain transitional or transitory provision and savings.

they are wholly obtained in the United Kingdom, or

they have been subject to a chargeable Customs procedure.

the goods were declared for the free-circulation procedure and the procedure has been discharged, or

the goods were declared for an authorised use procedure and the procedure has been discharged.

they are exported from the United Kingdom, and

the export is one which is required to be made in accordance with the applicable export provisions,

the goods merely pass through places outside the United Kingdom before arriving at their ultimate destination in the United Kingdom, or

the goods otherwise remain outside the United Kingdom for a temporary period.

provision requiring conditions to be met in relation to the goods while they are outside the United Kingdom, and

provision requiring the making of a declaration in connection with their subsequent import into the United Kingdom.

as to cases in which goods are, or are not, to be regarded as domestic goods for the purposes of this Part,

for reversing the presumption that goods are domestic goods in specified cases (so that they are presumed not to be domestic goods unless the contrary is shown), and

as to the evidence which is to be required, or is to be sufficient, for the purpose of showing that goods are domestic goods.

the goods are lawfully imported into the United Kingdom, and

notification of their importation into the United Kingdom is given to HMRC in accordance with provision made by regulations made by HMRC Commissioners.

the time at which the notification of importation in accordance with the regulations is received by HMRC, and

the time at which the goods are imported into the United Kingdom.

provision requiring a notification to be accompanied by documents of a description specified in the regulations or in a public notice given by HMRC Commissioners,

provision authorising a public notice given by HMRC Commissioners to make provision about the form and contents of a notification,

provision authorising a public notice given by HMRC Commissioners to require notification to be made in accordance with provision made by the notice,

provision requiring or authorising, in specified cases, notification of an importation of goods to be given before the importation,

provision deeming a notification to have been given in specified cases, and

provision requiring a notification to disclose the location of the goods.

the goods are presented to Customs on export, and

the export is subsequently made in accordance with a procedure provided for by regulations made by HMRC Commissioners.

provide for the procedure to involve the making of a declaration by the person making the export or any specified person,

provide for requirements to be imposed on any person at any time while the goods are subject to the procedure,

make provision specifying, or otherwise determining, the period during which the goods are to be regarded as subject to the procedure,

deem, in specified cases, the export to have been made in accordance with the procedure, and

provide for goods to be subject to the control of any HMRC officer from a specified time.

any provision made by or under Schedule 1 (Customs declarations), or

any other provision made by or under this Part that operates (to any extent) by reference to a Customs declaration,

domestic goods have been presented to Customs on export, and

the goods are declared for an outward processing procedure.

that the goods are to be exported from the United Kingdom in order to be processed outside the United Kingdom,

that the processing is to take place during a temporary period at the end of which the goods are to be imported into the United Kingdom, and

that the processing is to be carried out in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners.

the export of the goods is not one which is required to be made in accordance with the applicable export provisions, but

HMRC Commissioners may by regulations make provision in relation to any export under an outward processing procedure corresponding to the provision that may be made by regulations under section 35.

there is no breach of the terms of the declaration for the procedure, and

there is no breach of any other requirement in relation to the procedure.

the goods are imported in accordance with the procedure, and

there is no breach of the terms of the declaration for the procedure, or of any other requirement in relation to the procedure, while the procedure has effect,

provision specifying cases in which goods may not be declared for an outward processing procedure,

provision imposing requirements on any person in relation to an outward processing procedure,

provision for determining the reduction in the value of any goods for the purposes of subsection (7),

provision authorised or required to be made by any regulations under Schedule 2, and

other provision made by or under this Part of this Act that has effect in relation to a special Customs procedure.

any case where the goods are grown, produced or manufactured only in the country or territory, and

any other cases specified in regulations made by the Treasury.

the erection, assembly, fitting or other working of the goods,

the repair of the goods,

the use of the goods for the purpose of facilitating the production or manufacture of any other goods, and

the destruction of the goods.

references to a territory outside the United Kingdom include the European Union or any other international organisation or authority comprising territories outside the United Kingdom, and

expressions relating to a territory outside the United Kingdom (such as the government of a territory outside the United Kingdom or the law of a territory outside the United Kingdom) are to be read accordingly with the necessary modifications.

requiring the goods to be handled, or otherwise dealt with, in accordance with instructions given by an HMRC officer (whether given orally or in any other way), or

requiring the goods to be kept in any place specified by an HMRC officer.

the reference is to the person actually making the declaration even if the declaration is made on behalf of another person, and

if a Customs declaration is made by a Customs agent in the name of the principal, the reference is to the agent despite the provision made by section 21(3).