SCHEDULES
C4SCHEDULE 1Customs declarations
Releasing and discharging goods to and from Customs procedures
I1I2C2C5C117
C31
Once chargeable goods are declared for a Customs procedure, the goods remain subject to the control of any HMRC officer until the procedure is discharged.
2
If goods are declared for the free-circulation procedure, the goods are released to the procedure—
a
when the import duty is paid, or
b
if satisfactory payment arrangements are in place, when the declaration is accepted by HMRC.
3
For this purpose “satisfactory payment arrangements” are in place only if—
a
an approved guarantee for the payment of import duty has effect in relation to the goods, or
b
HMRC are, in cases specified in a public notice given by HMRC Commissioners, otherwise satisfied, by reference to matters specified in the notice, that the import duty will be paid.
4
The goods are discharged from the free-circulation procedure when HMRC notify the person making the declaration that the goods are discharged from the procedure.
5
Consequently, at that point—
a
the goods cease to be chargeable goods, and
b
the goods cease to be subject to control of an HMRC officer,
but nothing in this sub-paragraph prevents the subsequent exercise of a power of to verify the declaration under paragraph 13.
6
If the goods are declared for a special Customs procedure, the goods are released to the procedure at whichever is the later of the following times—
a
the time at which HMRC accept the declaration, or
b
if the procedure is one requiring the person making the declaration to be authorised, the time determined in accordance with paragraph 1(2)(f) of Schedule 2 as the time from which the procedure may be used in respect of the goods.
7
Once goods are released to a special Customs procedure—
a
the goods are subject to the provision made by or under Schedule 2, and
b
the procedure continues to have effect until it is discharged in accordance with the provision made by or under that Schedule.
Sch. 1 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 5(5) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.