The Customs (Import Duty) (EU Exit) Regulations 2018

PART 2 U.K. Presentation of goods to Customs

Modifications etc. (not altering text)

C1 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.

Notification of importation U.K.

4.—(1) Subject to [F1 paragraphs (2)] [F2 , (3A) F3 ...] [F4 (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;

[F5 (aa) 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; F6 ...

(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.

[F7 (f) where the goods are to be kept in a free zone—

(i) a person authorised by HMRC to carry out a free zone activity in that free zone; or

(ii) a responsible authority for that free zone.]

(2) Where regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies, [F8 and 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.

[F9 (3A) Where—

(a) paragraph (2) does not apply;

F10 (aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies; and

(c) [F11 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 [F12 paragraphs (1) and (3)] at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

[F13 (3AB) 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.]

[F14 (3AC) Where—

(a) regulation 131F(3) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations) applies; [F15 and]

F16 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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) Where paragraph [F17 (3A), ][F18 (3AB) or (3AC)] applies, the person who made the declaration is to be treated as having been notified under paragraph 11 of Schedule 1 to the Act immediately after the person is deemed to have notified HMRC under paragraph [F17 (3A),] [F18 (3AB) or (3AC)].

(3C) Where—

(a) a person is deemed to have notified HMRC under paragraph [F19 (3A),] [F20 (3AB) or (3AC)]; F21 ...

(b) the Customs declaration in respect of the goods was not made using the EIDR procedure [F22 or the transitional EIDR procedure], [F23 and]

[F24 (c) the goods were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom,]

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[F25 , 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.

(5) A qualifying traveller may give a [F26 notification] of importation before importation in relation to non-commercial goods contained within accompanied baggage [F27 and personal gifts] if—

(a) a Customs declaration for the free-circulation procedure M4 is made in respect of the goods before importation; F28 ...

F28 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in reg. 4(1) substituted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 8(a); S.I. 2020/1643, reg. 2, Sch.

F2 Words in reg. 4(1) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(3)(a); S.I. 2020/1643, reg. 2, Sch.

F3 Word in reg. 4(1) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(3)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F4 Words in reg. 4(1) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(2)(a); S.I. 2020/1643, reg. 2, Sch.

F5 Reg. 4(3A)(aa) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(2)(b); S.I. 2020/1643, reg. 2, Sch.

F6 Word in reg. 4(1) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(3)(a)

F7 Reg. 4(1)(f) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(3)(b)

F8 Words in reg. 4(2) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 8(b); S.I. 2020/1643, reg. 2, Sch.

F9 Reg. 4(3A)-(3D) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 8(c); S.I. 2020/1643, reg. 2, Sch.

F10 Reg. 4(3A)(aa) omitted (1.1.2022) by virtue of S.I. 2021/1347, reg. 3(2)(a) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

F11 Words in reg. 4(3A)(c) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(3)(b)(i); S.I. 2020/1643, reg. 2, Sch.

F12 Words in reg. 4(3A) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(3)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

F13 Reg. 4(3AB) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(3)(b); S.I. 2020/1643, reg. 2, Sch.

F14 Reg. 4(3AC) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(2)(c); S.I. 2020/1643, reg. 2, Sch.

F15 Word in reg. 4(3AC)(a) inserted (1.1.2022) by S.I. 2021/1347, reg. 3(2)(b) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

F16 Reg. 4(3AC)(b) omitted (1.1.2022) by virtue of S.I. 2021/1347, reg. 3(2)(a) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

F17 Words in reg. 4(3B) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(3)(c); S.I. 2020/1643, reg. 2, Sch.

F18 Words in reg. 4(3B) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(2)(d); S.I. 2020/1643, reg. 2, Sch.

F19 Words in reg. 4(3C)(a) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(3)(d); S.I. 2020/1643, reg. 2, Sch.

F20 Words in reg. 4(3C) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(2)(d); S.I. 2020/1643, reg. 2, Sch.

F21 Word in reg. 4(3C)(a) omitted (1.1.2022) by virtue of S.I. 2021/1347, reg. 3(2)(c)(i) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

F22 Words in reg. 4(3C)(b) inserted (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 3(3); S.I. 2020/1643, reg. 2, Sch.

F23 Word in reg. 4(3C)(b) inserted (1.1.2022) by S.I. 2021/1347, reg. 3(2)(c)(ii) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

F24 Reg. 4(3C)(c) inserted by S.I. 2021/1347, reg. 3(2)(c)(iii) (as substituted) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

F25 Words in reg. 4(3D)(c) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(3)(f); S.I. 2020/1643, reg. 2, Sch.

F26 Word in reg. 4(5) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(2)(a); S.I. 2020/1643, reg. 2, Sch.

F27 Words in reg. 4(5) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(2)(b); S.I. 2020/1643, reg. 2, Sch.

F28 Reg. 4(5)(b) and word omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(2)(c); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 See paragraphs 1 and 2 of Schedule 6 to the Act on notification of importation.

M2 Section 37(8) of the Act explains references to a person who makes a Customs declaration.

M3 “A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

M4 “The free-circulation procedure” is defined in section 3 of the Act.

No requirement to present on import: force majeure U.K.

5.—(1) There is no requirement for a person to present goods M5 to Customs on import if in the opinion of an HMRC officer M6 the importation was not intended and was caused by abnormal and unforeseeable circumstances beyond that person's control.

(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.

Commencement Information

I2 Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M5 See section 34 of the Act on presentation of goods.

M6 “HMRC officer” is defined in section 37(1) of the Act.

No requirement to present on import: temporary unloading U.K.

6.  There is no requirement to present the goods to Customs on import where—

(a) goods are unloaded from a vessel [F29 , train] or aircraft solely to enable other goods on that vessel [F29 , train] or aircraft to be unloaded or other goods to be loaded;

(b) the goods are reloaded onto the vessel [F29 , train] or aircraft as soon as practicable after the other goods have been unloaded or loaded; and

(c) the vessel [F29 , train] or aircraft proceeds on its journey with the goods on board.

Textual Amendments

F29 Word in reg. 6 inserted (31.12.2020) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2), 7(3); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I3 Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F30 No requirement to present goods on import: goods that are not unloaded U.K.

6A.   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.]

Textual Amendments

F30 Reg. 6A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(4) (as amended (1.10.2020) by S.I. 2020/967, regs. 1(3), 11(2)); S.I. 2020/1643, reg. 2, Sch.