- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
17(1)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.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: