C1PART 2Presentation of goods to Customs
C1Notification of importationI1C14
1
Subject to F3paragraphs (2)F8, (3A) F12...F17(3AB) and (3AC) and regulations 5 and 6, a notification of the importation of goods M1 into the United Kingdom must be given to HMRC by one of the following—
a
the person who imports the goods;
F18aa
the goods were Union goods immediately before they were imported into the United Kingdom;
b
a person on whose behalf another person imports the goods;
c
a person who is responsible for the carriage of the goods when they are imported;
d
a person who makes a Customs declaration M2 in respect of the goods; or
e
a person approved by HMRC in relation to premises where goods are kept for a storage procedure M3 where the goods are declared for a storage procedure.
2
Where regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies, F4and the goods are of a type specified in a notice published by HMRC, notification must be given by the person who makes a Customs declaration in respect of the goods.
3
The notification must—
a
contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;
b
be made in the form and manner specified in that notice; and
c
subject to paragraph (5), be given within—
i
three hours from the time of arrival of the goods at a place specified in that notice, or
ii
if that place is closed on the expiry of three hours from the time of arrival of the goods, one hour of that place next opening.
F23A
Where—
a
paragraph (2) does not apply;
F18aa
the goods were Union goods immediately before they were imported into the United Kingdom;
b
regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies; and
c
F9a Customs declaration has been made in respect of the goods in accordance with that regulation,
the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with F10paragraphs (1) and (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.
F133AB
Where—
a
regulation 131C (unaccompanied goods: making of declarations) applies; and
b
a Customs declaration has been made in respect of the goods in accordance with that regulation,
the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are treated as being imported into the United Kingdom under article 5(2)(c) of the Channel Tunnel (Customs and Excise) Order 1990.
F193AC
Where—
a
regulation 131F(3) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations) applies;
b
the goods were Union goods immediately before they were imported into the United Kingdom; and
c
a Customs declaration has been made in respect of the goods in accordance with regulation 131F(3),
the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.
3B
3C
Where—
b
the Customs declaration in respect of the goods was not made using the EIDR procedure F16or the transitional EIDR procedure,
the person must give a notification to HMRC that the goods have arrived in the United Kingdom.
3D
A notification under paragraph (3C) must—
a
contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;
b
be made in the form and manner specified in that notice; and
c
be given by the end of the working day after the day on which the goods arrived in the United Kingdom F11, or such shorter or longer period as may be specified in a notice published by HMRC Commissioners.
4
HMRC Commissioners must publish a notice specifying the matters referred to in paragraph (3) and may, for example, specify that details of the following be included in a notification of importation—
a
the person making the notification;
b
the goods; or
c
any entry summary declaration, Customs declaration or temporary storage declaration made in respect of the goods.
C1No requirement to present on import: force majeureI3C15
1
2
In considering whether an importation was not intended and was caused by abnormal and unforeseeable circumstances beyond a person's control, an HMRC officer must consider the following criteria—
a
whether or not the goods are salvage;
b
the location of the goods;
c
whether or not the owner of the goods can be identified; and
d
whether or not the person who would otherwise be required to present the goods acted reasonably in all the circumstances.
C1No requirement to present on import: temporary unloadingI2C16
There is no requirement to present the goods to Customs on import where—
a
b
the goods are reloaded onto the vessel F22, train or aircraft as soon as practicable after the other goods have been unloaded or loaded; and
c
the vessel F22, train or aircraft proceeds on its journey with the goods on board.
F1No requirement to present goods on import: goods that are not unloaded6A
There is no requirement to present goods to Customs on import where the goods are not unloaded from the vessel, train or aircraft on which they are imported.
Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.