PART 1Import duty
Interpretation etc
34Presentation of goods to Customs on import or export
(1)
For the purposes of this Part, goods are presented to Customs on import if—
(a)
the goods are lawfully imported into the United Kingdom, and
(b)
notification of their importation into the United Kingdom is given to HMRC in accordance with provision made by regulations made by HMRC Commissioners.
(2)
The time at which goods are presented to Customs on import is the later of—
(a)
the time at which the notification of importation in accordance with the regulations is received by HMRC, and
(b)
the time at which the goods are imported into the United Kingdom.
(3)
For the purposes of this Part, goods are presented to Customs on export if notification of their export from the United Kingdom is given to HMRC in accordance with provision made by regulations made by HMRC Commissioners.
(4)
The notification must be given before the export of goods unless provision is made by regulations made by HMRC Commissioners authorising the notification to be given at a later time.
(5)
Regulations made by HMRC Commissioners may make provision for the purposes of this section.
(6)
Each of the following is an example of the kind of provision that may be made by regulations under this section—
(a)
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,
(b)
provision authorising a public notice given by HMRC Commissioners to make provision about the form and contents of a notification,
(c)
provision authorising a public notice given by HMRC Commissioners to require notification to be made in accordance with provision made by the notice,
(d)
provision requiring or authorising, in specified cases, notification of an importation of goods to be given before the importation,
(e)
provision deeming a notification to have been given in specified cases, and
(f)
provision requiring a notification to disclose the location of the goods.