C3C4PART 1Import duty
Pt. 1 applied (31.12.2020) by The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258), art. 1(2), Sch. 2 para. 25(2); S.I. 2020/1643, reg. 2, Sch.
Incurring of liability to import duty
I1I2C1C23Obligation to declare goods for a Customs procedure on import
1
Chargeable goods which are presented to Customs on import must be declared for a Customs procedure by the making of a Customs declaration.
2
It is the Customs procedure for which the goods are declared that determines when a liability to import duty is incurred.
3
The Customs procedures for which chargeable goods may be declared are as follows—
a
a procedure under which the goods are released for free circulation in F1Great Britain (referred to in this Part as “the free-circulation procedure”), or
b
a special Customs procedure.
4
In this Part “special Customs procedure” means—
a
a storage procedure,
b
a transit procedure,
c
an inward processing procedure, or
d
an authorised use procedure or temporary admission procedure.
5
Schedule 1 makes provision about—
a
the period within which Customs declarations are required to be made (and associated matters),
b
the making, amendment or withdrawal of Customs declarations,
c
the acceptance of Customs declarations by HMRC,
d
the verification of Customs declarations by HMRC officers, and
e
the release of goods to, and the discharge of goods from, Customs procedures.
6
Schedule 2 makes further provision about special Customs procedures.
Pt. 1 applied (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZB para. 1(3)(4) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)