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Point in time view as at 01/07/2022.

Changes to legislation:

The Customs (Import Duty) (EU Exit) Regulations 2018, PART 4 is up to date with all changes known to be in force on or before 25 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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PART 4U.K.Declarations

Modifications etc. (not altering text)

CHAPTER 1U.K.Preliminary

InterpretationU.K.

14.  In this Part—

“authorised declarant” has the meaning given by regulation 31(1);

[F1“customs and excise airport” has the meaning given by section 21(7) of CEMA 1979;]

“Customs office” means premises used by HMRC for the purposes of exercising its functions under the Act;

F2...

“EIDR electronic system” has the meaning given by regulation 36(3);

“EIDR records” has the meaning given by regulation 36(3)(b);

[F3“eligible person” has the meaning given by regulation 29B(1);]

[F4“imported at a RoRo listed location” includes treated as imported into the United Kingdom by article 5(2) of the Channel Tunnel (Customs and Excise) Order 1990;]

“Oral or By conduct list” means the document entitled “List of Goods Applicable to Oral and By Conduct Declarations, [F5version 5, dated 10th March 2022];

[F6“other listed location” has the meaning given by regulation 131E(1);]

[F7“pleasure craft” means a vessel which, at the time of its arrival in the United Kingdom, is being used for private recreational purposes;]

[F7“port” has the meaning given in section 1 of CEMA 1979;]

[F7“private aircraft” has the meaning given in paragraph 1 of Schedule 1 to the Air Navigation Order 2016;]

[F6“relevant vehicle” has the meaning given by regulation 131D;]

[F8“RoRo listed location” has the meaning given by regulation 130(1);]

[F8RoRo vehicle” has the meaning given by regulation 129;]

“simplified Customs declaration” and “supplementary Customs declaration” mean the two parts of a Customs declaration identified as such in a public notice given by HMRC Commissioners under paragraph 7(1) of Schedule 1 to the Act which notice specifies the information to be contained in, and the documents to accompany, the respective parts;

“simplified Customs declaration process” has the meaning given by regulation 30(1).

F9...

[F10“transitional EIDR electronic system” has the meaning given by regulation 29D(3);]

[F10“transitional EIDR records” has the meaning given by regulation 29D(3)(b);]

[F10“transitional EIDR simplified Customs declaration process” has the meaning given by regulation 29A(1);]

[F10“transitional simplified Customs declaration” and “transitional supplementary Customs declaration” mean the two parts of a Customs declaration identified as such in a public notice given by HMRC Commissioners under paragraph 7(1) of Schedule 1 to the Act which notice specifies the information to be contained in, and the documents to accompany, the respective parts.]

[F11“UK Reliefs document” has the same meaning as it has in the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.]

[F6“unaccompanied chargeable goods” has the meaning given by regulation 131F(2).]

Textual Amendments

Modifications etc. (not altering text)

C2Reg. 14 revocation of earlier affecting provision S.I. 2019/326, reg. 9(1) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(a)

Commencement Information

I1Reg. 14 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

I2Reg. 14 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

CHAPTER 2U.K.Customs declarations

SECTION 1U.K.UK establishment and goods excluded from sections 2 to 4 of this chapter

Eligibility of persons to make Customs declarations: UK establishmentU.K.

15.—(1) Subject to paragraph (2), a person eligible M1 to make a Customs declaration in respect of chargeable goods M2 may not do so unless the person is established in the United Kingdom.

(2) The requirement provided by paragraph (1) does not apply to—

(a)a person who declares chargeable goods for a special Customs procedure M3 except a [F12customs warehouse procedure];

(b)a Customs agent M4 acting in that capacity; or

(c)a person who makes a Customs declaration of a type described in sections 2 to 4 of this chapter.

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I3Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1Persons eligible are set out at paragraph 2(1) of Schedule 1 to the Act.

M2“Chargeable goods” is defined in section 2 of the Act.

M3“Special Customs procedure” is defined in section 3(4) of the Act.

M4Requirements of establishment in respect of Customs agents are imposed by regulation 80(1).

Goods excluded from sections 2 to 4U.K.

[F1316.—(1)  Subject to paragraphs (2) and (3), none of the provisions in sections 2 to 4 of this chapter apply to chargeable goods which are the subject of—

(a)an application for repayment or remission of import duty which has not been rejected or determined;

(b)a tariff suspension further to any regulations made under section 12 of the Act; or

(c)a restriction on import imposed under an enactment.

(2) Regulations 22(4) or (4A), 26E, 27E, and 29(3C) and (5D) apply notwithstanding that the chargeable goods are the subject of a restriction falling within paragraph (1)(c).

(3) Regulations 27F and 29(5E) apply notwithstanding that the chargeable goods are the subject of any matter mentioned in paragraph (1)(a), (b) or (c).]

Textual Amendments

Commencement Information

I4Reg. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

SECTION 2U.K.Customs declarations made orally

Customs declarations made orally: generalU.K.

17.—(1) The following regulations of this section are subject to paragraphs (2) [F14, (3) and (5)].

(2) A Customs declaration which would, by virtue of provision made by this section, be a Customs declaration made orally in respect of chargeable goods, is not such a declaration where another form of Customs declaration is made in respect of the goods before the oral declaration is made.

(3) An individual makes a Customs declaration orally only if—

(a)the individual—

(i)makes the declaration to an HMRC officer at a Customs office;

(ii)identifies the goods in respect of which the declaration is being made; and

(iii)where paragraph (4) applies, identifies the person on whose behalf the goods are imported; and

(b)the officer informs the individual that the officer is satisfied that a declaration is being made.

(4) [F15Subject to where paragraph (4A) applies, an] individual may make a Customs declaration orally on behalf of another person (“P”) where—

F16(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)the goods in respect of which the Customs declaration is made are imported by P; and

(c)the individual has the authority of P to make the declaration.

[F17(4A) An individual may not make a Customs declaration for the free-circulation procedure orally on behalf of another person in respect of non-commercial goods or personal gifts.]

[F18(5) A Customs declaration may not be made orally where the goods—

(a)are imported at a RoRo listed location and are carried by a RoRo vehicle; or

(b)are goods to which regulation 131F(3) applies (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations).]

Textual Amendments

Commencement Information

I5Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Free-circulation procedure: non-commercial goods, personal gifts and goods in baggageU.K.

18.—[F19(1)] M5 [F20Subject to paragraph (2),] an individual may make a Customs declaration for the free-circulation procedure orally in respect of the following chargeable goods—

(a)non-commercial goods;

(b)personal gifts; or

(c)goods contained within accompanied baggage if—

(i)the individual is a qualifying traveller;

(ii)the value of the goods does not exceed [F21£1,500]; F22...

(iii)the weight of the goods does not exceed 1000kg [F23; and

(iv)the goods are not subject to excise duty.]

[F24(2) Paragraph (1) does not apply—

(a)where the goods are imported at a location which is specified in a notice published by HMRC; or

(b)to the making of oral declarations of a type specified in a notice published by HMRC.]

Textual Amendments

Commencement Information

I6Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M5“The free-circulation procedure” is defined in section 3 of the Act.

Free-circulation procedure: miscellaneous goodsU.K.

19.  An individual may make a Customs declaration for the free-circulation procedure orally in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list, if at the time of import [F25full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F26by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document] .

Textual Amendments

Commencement Information

I7Reg. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief materialU.K.

20.—(1) An individual may make a Customs declaration for a temporary admission procedure M6 orally in respect of goods which are portable musical instruments where the individual—

(a)is a qualifying traveller; and

(b)the instruments are intended to be used for professional purposes in the United Kingdom.

(2) An individual may make a Customs declaration for a temporary admission procedure orally in respect of goods which are—

[F27(a)packaging which is not intended for sale and is either—

(i)imported filled and intended for export (whether filled or unfilled); or

(ii)imported empty and intended for export filled;]

(b)radio or television broadcasting equipment, including a vehicle adapted for use in the production of such broadcasts made by such equipment, if the individual is established outside of the United Kingdom; or

(c)intended to be used to relieve the effects of a disaster affecting the United Kingdom.

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I8Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M6“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

Temporary admission procedure: miscellaneous goodsU.K.

21.  An individual may make a Customs declaration for the temporary admission procedure orally in respect of the goods listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

Commencement Information

I9Reg. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

SECTION 3U.K.Customs declarations made in paper form

Customs declarations made in paper formU.K.

22.—(1) An individual who is a qualifying traveller may make a Customs declaration in an appropriate paper form in respect of goods carried at the time of import by the individual [F28except where—

(a)the goods are imported at a location which is specified in a notice published by HMRC; and

(b)the declaration is of a type specified in a notice published by HMRC.]

(2) In paragraph (1), “appropriate paper form” means the form provided by a notice published by HMRC.

(3) HMRC must publish [F29a notice providing the form referred to in paragraph (2)].

(4) A person may make a Customs declaration for a transit procedure M7 F30... by means of—

(a)a [F31TIR] carnet;

(b)in cases of import by rail, a consignment note; or

(c)in cases of import by air, a manifest,

as appropriate to the procedure and the goods.

[F32(4A) Subject to paragraph (4B), a person may make a Customs declaration for a free-circulation procedure, a transit procedure or a temporary admission procedure by means of—

(a)an ATA Carnet; or

(b)a CPD carnet.

(4B) An ATA carnet must not be used to declare goods submitted to a universal service provider.]

[F33(5) In this regulation—

(a)“ATA carnet” means a document so described in—

(i)the ATA Convention; or

(ii)the Istanbul Convention,

where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made;

(b)“consignment note” means a document as so described in Appendix B (Uniform Rules concerning the Contract of International Carriage of Goods by Rail) to the Convention concerning International Carriage by Rail of 9 May 1980 in the versions of the Modification Protocol of 3 June 1999;

(c)“CPD carnet” means a document so described in the Istanbul Convention where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made;

(d)“manifest” has the meaning in paragraph 42 of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018;

(e)“TIR Carnet” means a document so described in the TIR Convention where the form of the carnet conforms to the model provided by the version of the relevant convention which is current at the time the declaration is made.]

Textual Amendments

Commencement Information

I10Reg. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M7“A transit procedure” is defined in paragraph 5 of Schedule 2 to the Act.

SECTION 4U.K.Customs declarations made by conduct

Customs declarations made by conduct: generalU.K.

23.—(1) The following regulations of this section are subject to paragraph (2).

(2) A Customs declaration which would, by virtue of provision made by this section, be a Customs declaration made by conduct in respect of chargeable goods, is not such a declaration where another form of Customs declaration is made in respect of the goods before the conduct occurs.

(3) An individual may make a Customs declaration by conduct on behalf of another person (“P”) where—

F34(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)the goods in respect of which the Customs declaration is made are imported by P; and

(c)the individual has the authority of P to make the declaration.

Textual Amendments

Commencement Information

I11Reg. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Free-circulation procedure: baggage, musical instruments and other goodsU.K.

24.—(1) [F35Subject to paragraph (1A),] an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part C (baggage, musical instruments and other goods) of the Oral or By conduct list, if at the time of import [F36full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F37by virtue of any of the following cases described in the UK Reliefs document—

(a)section 8 (agriculture and animals);

(b)section 37 (returned goods relief);

(c)section 42 (relief for non-commercial goods and personal gifts); F38... [F39or]

(d)section 43 (relief for non-commercial goods and personal gifts: flat rate or blended rate)] F40...

F41(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F42(1A) Paragraph (1) does not apply where the goods are liable on import to [F43an amount of excise duty or value added tax that is not relieved by the Travellers’ Allowances Order 1994].]

(2) The conduct referred to in paragraph (1) is where the individual as a pedestrian enters a channel of a Customs office whilst taking the goods with the individual.

(3) For the purposes of paragraph (2), the channel must be—

(a)the first such channel available to the individual to make a Customs declaration after arrival in the United Kingdom; and

(b)either—

(i)signed as “Green” or “Nothing to declare”; or

(ii)the only channel which exists or is operating.

Textual Amendments

Commencement Information

I12Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Free-circulation procedure: miscellaneous goodsU.K.

25.—(1) Subject to [F44paragraphs (1A), (1BA) [F45, (1C)] and (4)], an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part D (miscellaneous goods) of the Oral or By conduct list, if at the time of import [F46full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F47by virtue of any of the following cases described in the UK Reliefs document—

(a)section 8 (agriculture and animals);

(b)section 37 (returned goods relief);

(c)section 42 (relief for non-commercial goods and personal gifts); F48... [F49or]

(d)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)] F50...

F51(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F52(1A) Paragraph (1) does not apply where the goods are imported at a RoRo listed location.

(1B) Subject to [F53paragraphs (1C) and] (4), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3A) in respect of the goods listed in Part D (miscellaneous goods) of the Oral or By conduct list if—

(a)the goods are imported at a RoRo listed location; and

(b)at the time of import [F54full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F55by virtue of any of the following cases described in the UK Reliefs document—

(i)section 8 (agriculture and animals);

(ii)section 37 (returned goods relief);

(iii)section 42 (relief for non-commercial goods and personal gifts); F56...

(iv)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)] [F57or]

[F58(v)section 50 (relief for human organs needed for transplant).]

[F59(1BA) Paragraph (1) does not apply where the goods are imported at an other listed location.

(1BB) Subject to paragraph (4), an individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3B) in respect of the goods listed in Part D (miscellaneous goods) of the Oral or By conduct list if—

(a)the goods are imported at an other listed location; and

(b)at the time of import [F60full relief] from import duty is available in respect of the goods to that individual on whose behalf the declaration is made [F61by virtue of any of the following cases described in the UK Reliefs document—

(i)section 8 (agriculture and animals);

(ii)section 37 (returned goods relief);

(iii)section 42 (relief for non-commercial goods and personal gifts); F62...

(iv)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)]] [F63or]

[F64(v)section 50 (relief for human organs needed for transplant).]

(1C) Paragraphs (1) and (1B) do not apply where the goods are liable on import to [F65an amount of excise duty or value added tax that is not relieved by the Travellers’ Allowances Order 1994.].]

(2) The conduct referred to in paragraph (1) is where—

(a)the individual drives a vehicle in a lane past a Customs office or the individual allows himself or herself to be carried in a vehicle which is so driven; F66...

(b)the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare” [F67, and]

[F68(c)the vehicle is the goods or the goods are carried by the vehicle.]

(3) For the purposes of paragraph (2)(a), the Customs office must be the first such office available to the individual to make a Customs declaration after arrival in the United Kingdom and the lane must be designated as a lane to be used for the purpose of making a Customs declaration by conduct as provided by this regulation.

[F69(3A) The conduct referred to in paragraph (1B) is where—

(a)in the case of goods arriving at such part of the Cheriton Channel Tunnel Terminal at Folkestone, Kent as may be listed under regulation 130(1) (“Cheriton”)—

(i)the individual drives a vehicle in a lane past a Customs office, or the individual allows himself or herself to be carried in a vehicle which is so driven;

(ii)the vehicle is the goods or the goods are carried by the vehicle; and

(iii)that Customs office is located in that part of the territory of France situated at Coquelles approved as a customs approved area under article 3(1) of the Channel Tunnel (Customs and Excise) Order 1990; or

(b)in the case of goods arriving at any other RoRo listed location—

(i)the individual disembarks from a vessel at the RoRo listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and

(ii)the vehicle is the goods or the goods are carried by the vehicle.]

[F70(3B) The conduct referred to in paragraph (1BB) is where—

(a)in a case where the goods are not loaded onto a vehicle at the other listed location—

(i)the individual disembarks from a vessel at the other listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and

(ii)the vehicle is the goods or the goods are carried by the vehicle; or

(b)in any other case—

(i)the goods are unloaded from a relevant vehicle at the other listed location;

(ii)the individual loads the goods, or allows the goods to be loaded, onto a vehicle at the other listed location; and

(iii)the vehicle is one which the individual intends to drive or allow himself or herself to be carried in.]

(4) The goods to which paragraph (1) [F71or (1B)] applies must be, as appropriate, the vehicle or [F72carried by] the vehicle.

Textual Amendments

Commencement Information

I13Reg. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Free-circulation procedure: posted goodsU.K.

26.—(1) Subject to paragraph (3), a person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of goods which are to be delivered by [F73a universal service provider] and consist of goods in respect of which, at the time of import, a relief from import duty is available to the addressee of the goods.

(2) The conduct referred to in paragraph (1) is where the person allows the goods to be imported into the United Kingdom by submitting them to [F74the universal service provider].

(3) But such a declaration is to be treated as withdrawn if the goods are not delivered by [F75the universal service provider] in the normal course of post.

Textual Amendments

Commencement Information

I14Reg. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F76Free-circulation procedure: goods imported at RoRo listed locationsU.K.

26A.—(1) An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list if—

(a)the goods are imported at a RoRo listed location;

(b)the goods are carried by a RoRo vehicle; and

(c)at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

(2) The conduct referred to in paragraph (1) is that described in regulation 25(3A).]

Textual Amendments

[F77Free-circulation procedure: pleasure craftU.K.

26B.—(1) Subject to paragraph (2), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3) in respect of goods which are a pleasure craft, if at the time of import full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F78by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief)].

(2) Paragraph (1) does not apply where the goods are liable on import to value added tax.

(3) The conduct referred to in paragraph (1) is where the individual enters the limits of a port in the United Kingdom in the pleasure craft.

Textual Amendments

Free-circulation procedure: private aircraftU.K.

26C.—(1) Subject to paragraph (2), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3) in respect of goods which are a private aircraft, if—

(a)the aircraft lands for the first time after its arrival in the United Kingdom from a place outside the United Kingdom at—

(i)a customs and excise airport; or

(ii)any other place at which the aircraft is permitted to land by HMRC Commissioners under section 21(1) of CEMA 1979; and

(b)at the time of import full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F79by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief)].

(2) Paragraph (1) does not apply where the goods are liable on import to value added tax.

(3) The conduct referred to in paragraph (1) is where the individual arrives in the United Kingdom in the private aircraft.]

Textual Amendments

[F80Free-circulation procedure: goods imported at other listed locationsU.K.

26D.—(1) An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list if—

(a)the goods are unaccompanied chargeable goods;

(b)the goods are imported at an other listed location; and

(c)at the time of import [F81full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F82by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document].

(2) The conduct referred to in paragraph (1) is that described in regulation 25(3B).]

Textual Amendments

[F83Free-circulation procedure: NATO forcesU.K.

26E.—(1) A person who is a representative of NATO forces may make a Customs declaration for the free-circulation procedure in respect of goods by the conduct described in paragraph (2) if, at the time of import, full relief from import duty is available in respect of the goods to the NATO forces on whose behalf the declaration is made by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief).

(2) The conduct referred to in paragraph (1) is the submission of a NATO form 302 to the designated HMRC office in accordance with the requirements set out in a notice published under regulation 4(3) and (4).

(3) In this regulation—

“designated HMRC office” means the customs office designated in accordance with paragraph 2(1) of Schedule 4 to the Customs Transit Procedures (EU Exit) Regulations 2018;

“NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951.]

Textual Amendments

[F84Free-circulation procedure: Human Organs etc. needed for transplantU.K.

26F.—(1) A person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of human blood, blood products, organs, tissues and cells for grafting, implanting (transplant) or transfusion (“the goods”) if, at the time of import, full relief from import duty is available to the addressee for the goods, or a person acting on the addressees behalf, by virtue of the case described in section 50 of the UK Reliefs document (relief for human organs needed for transplant).

(2) The conduct referred to in paragraph (1) is where the person allows the goods to be imported into the United Kingdom by loading or allowing the goods to be loaded on any means of transport destined for Great Britain.

(3) But such a declaration is to be treated as withdrawn if the goods do not arrive in Great Britain within 96 hours of being loaded on the means of transport.]

Textual Amendments

Temporary admission procedure: miscellaneous goodsU.K.

27.—(1) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are—

(a)portable musical instruments where the individual—

(i)is a qualifying traveller; and

(ii)the instruments are intended to be used for professional purposes in the United Kingdom;

(b)intended to be used to relieve the effects of a disaster affecting the United Kingdom; or

(c)listed in Part E (miscellaneous goods) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

[F85(2) The conduct referred to in paragraph (1) is—

(a)where the goods are imported at a RoRo listed location, that described in regulation 24(2) or 25(3A);

(b)where the goods are imported at an other listed location, that described in regulation 24(2) or 25(3B);

(c)in any other case, that described in regulation 24(2) or 25(2).]

(3) An individual may make a Customs declaration for a temporary admission procedure F86... in respect of goods which are listed in Part F (means of transport, pallets and containers) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F87by the conduct described in—

(a)where the goods are imported at a RoRo listed location, regulation 25(3A);

(b)where the goods are imported at an other listed location, regulation 25(3B); or

(c)in any other case, regulation 25(2).]

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I15Reg. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F88Temporary admission procedure: goods imported at RoRo listed locationsU.K.

27A.—(1) This regulation applies where goods are—

(a)imported at a RoRo listed location; and

(b)carried by a RoRo vehicle.

(2) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are—

(a)referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or

(b)listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

(3) The conduct referred to in paragraph (2) is that described in regulation 25(3A).]

Textual Amendments

[F89Temporary admission procedure: pleasure craftU.K.

27B.—(1) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are a pleasure craft, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

(2) The conduct referred to in paragraph (1) is that described in regulation 26B(3).

Textual Amendments

Temporary admission procedure: private aircraftU.K.

27C.—(1) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are a private aircraft, if—

(a)the aircraft lands for the first time after its arrival in the United Kingdom from a place outside the United Kingdom at—

(i)a customs and excise airport; or

(ii)any other place at which the aircraft is permitted to land by HMRC Commissioners under section 21(1) of CEMA 1979; and

(b)at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

(2) The conduct referred to in paragraph (1) is that described in regulation 26C(3).]

Textual Amendments

[F90Temporary admission procedure: goods imported at other listed locationsU.K.

27D.—(1) This regulation applies where goods are—

(a)unaccompanied chargeable goods; and

(b)imported at an other listed location.

(2) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are—

(a)referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or

(b)listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

(3) The conduct referred to in paragraph (2) is that described in regulation 25(3B).]

Textual Amendments

[F91Temporary admission procedure: NATO forcesU.K.

27E.—(1) A person who is a representative of NATO forces may make a Customs declaration for a temporary admission procedure in respect of goods by the conduct described in paragraph (2) if, at the time of import, a relief from import duty is available in respect of the goods to the NATO forces on whose behalf the declaration is made.

(2) In this regulation—

(a)“NATO Forces” has the meaning given by regulation 26E(3);

(b)the conduct referred to in paragraph (2) is that described in regulation 26E(2).]

Textual Amendments

[F92Storage procedure: free zonesU.K.

27F.—(1)  A free zone business may make a Customs declaration for a free zone procedure by the conduct described in paragraph (2) in respect of goods that have been received in the free zone by or on behalf of the free zone business if—

(a)the free zone business is authorised to declare goods for a free zone procedure;

(b)the free zone business, or a person acting with their authority, has made an entry in that business’s commercial records containing the particulars specified in a notice published by HMRC;

(c)any requirement to give a notification that goods are to be kept in a free zone under regulation 18D(1) of the special procedures regulations has been complied with; and

(d)the case is not one set out in version 1 of the document dated 14 October entitled “Cases where goods cannot be declared by conduct or are not treated as declared for a free zone procedure on discharge of a transit procedure in a free zone”.

(2) The conduct referred to in paragraph (1) is where—

(a)in a case where the free zone business has received the goods from a place outside the free zone, it has notified a responsible authority for that free zone that the goods have been received;

(b)in a case where goods subject to a free zone procedure have been transferred from another free zone business within the free zone, the recipient free zone business has notified a responsible authority for that free zone of the transfer.

(3) A notification under paragraph (2) must—

(a)contain the matters; and

(b)be made in the form and manner,

specified in a notice published by HMRC.

(4) HMRC must publish—

(a)a notice specifying the particulars referred to in paragraph (1)(b); and

(b)a notice specifying the requirements referred to in paragraph (3).

(5) Regulation 23(2)—

(a)applies to a Customs declaration made by conduct described in paragraph (2)(a) only to the extent that a previous Customs declaration made in respect of the goods was a declaration for—

(i)a transit procedure, where the goods enter the free zone under that procedure; or

(ii)a free zone procedure; and

(b)does not apply to a Customs declaration made by conduct described in paragraph (2)(b).

(6) Regulation 23(3) applies to a Customs declaration made by the conduct described in paragraph (2) as if sub-paragraph (b) of regulation 23(3) were omitted.]

Textual Amendments

SECTION 5U.K.Customs declarations: consequential provision

Customs declarations made orally: notification and acceptanceU.K.

28.—(1) This regulation applies in respect of chargeable goods where a Customs declaration is made orally as provided by section 2 of this chapter.

(2) The following are treated as occurring when an HMRC officer gives the information described in regulation 17(3)(b)—

(a)notification of importation of the goods; and

(b)acceptance M8 of the Customs declaration and notification of its acceptance to the declarant.

Commencement Information

I16Reg. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M8See paragraphs 10 and 12 of Schedule 1 to the Act on acceptance of Customs declarations.

Customs declarations made by conduct: notification, acceptance and dischargeU.K.

29.—(1) Paragraphs (2) to (4) apply in respect of chargeable goods where a Customs declaration for the free-circulation procedure is made by conduct as provided by section 4 of this chapter.

[F93(2) In relation to regulations 24, 25, 26A and 26D—

(a)notification of importation of the goods is to be treated as occurring, as the case may be—

(i)on entering the channel of a Customs office;

(ii)on entering the lane past a Customs office;

(iii)on disembarkation from the vessel; or

(iv)on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 25(3B)(b); and

(b)acceptance of the Customs declaration and discharge of the goods from the free-circulation procedure are to be treated as occurring, as the case may be—

(i)on exiting the channel;

(ii)on exiting the lane; or

(iii)on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven.]

(3) In relation to regulation 26, the following are treated as occurring when the goods are delivered by [F94a universal service provider] to the addressee in the United Kingdom in the normal course of post—

F95(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)acceptance of the Customs declaration; and

(c)discharge M9 of the goods from the free-circulation procedure.

[F96(3A) In relation to regulation 26B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft—

(a)notification of importation of the goods;

(b)acceptance of the Customs declaration; and

(c)discharge of the goods from the free-circulation procedure.

(3B) In relation to regulation 26C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place—

(a)notification of importation of the goods;

(b)acceptance of the Customs declaration; and

(c)discharge of the goods from the free-circulation procedure.]

[F97(3C) In relation to regulation 26E, the following are treated as occurring when the conduct described in regulation 26E(2) occurs—

(a)acceptance of the Customs declaration; and

(b)discharge of the goods from the free-circulation procedure.]

[F98(3D) In relation to regulation 26F, the following are treated as occurring when the goods referred to in regulation 26F(1) are imported into the United Kingdom—

(a)notification of importation of the goods;

(b)acceptance of the Customs declaration; and

(c)discharge of the goods from the free-circulation procedure.]

(4) Where paragraph [F99(2), (3), (3A) [F100, (3B) [F101, (3C) or (3D)]]] applies, no notification of the acceptance or discharge is required to be made to the declarant.

(5) [F102Subject to paragraph (5A)] where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27—

(a)notification of importation of the goods is to be treated as occurring on undertaking the conduct; and

(b)acceptance of the Customs declaration is to be treated as occurring on completing the conduct.

[F103(5A) Where a Customs declaration for a temporary admission procedure is made in relation to goods imported at a RoRo listed location by conduct as provided by regulation 27, 27A or 27D—

(a)notification of importation of the goods is to be treated as occurring, as the case may be—

(i)on entering the lane past a Customs office;

(ii)on disembarking from the vessel; or and

(iii)on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 23(3B)(b);

(b)acceptance of the Customs declaration is to be treated as occurring, as the case may be—

(i)on exiting the lane; or

(ii)on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven.]

[F104(5B) Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft—

(a)notification of importation of the goods; and

(b)acceptance of the Customs declaration.

(5C) Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place—

(a)notification of importation of the goods; and

(b)acceptance of the Customs declaration.]

[F105(5D) Where a Customs declaration for a temporary admission procedure is made by conduct as provided for by regulation 27E, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27E(2) occurs.]

[F106(5E) Where a Customs declaration for a free zone procedure is made by conduct as provided by regulation 27F, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27F(2)(a) or (b) occurs.]

(6) Where paragraph [F107(5), (5A), (5B) [F108, (5C) [F109, (5D) or (5E)]]] applies, no notification of the acceptance is required to be made to the declarant.

Textual Amendments

Commencement Information

I17Reg. 29 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M9See paragraph 17 of Schedule 1 to the Act on discharge of goods from a Customs procedure.

CHAPTER 3U.K.Simplified Customs declaration process

Modifications etc. (not altering text)

C6Pt. 4 Ch. 3 s. 3 revocation of earlier affecting provision S.I. 2019/326, reg. 9(2)(c) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(f)

[F110SECTION A1U.K.Transitional EIDR simplified Customs declarations process

Textual Amendments

F110Pt. 4 Ch. 3 s. A1 inserted (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.

Definitions: transitional EIDR simplified Customs declaration processU.K.

29A.—(1) “Transitional EIDR simplified Customs declaration process” means the process in relation to Customs declarations provided by regulation 29C such that the requirements made by or under Part 1 of the Act in relation to Customs declarations which would otherwise apply are disapplied or simplified.

(2) “Transitional EIDR procedure” has the meaning given in regulation 29D(1).

Persons eligible to complete Part 1 of the transitional EIDR simplified Customs declaration processU.K.

29B.—(1) A person is an “eligible person” for the purposes of this section if the person is not subject to a notice given by an HMRC officer under paragraph (2) in relation to the importation of goods.

(2) An HMRC officer may give a notice to a person if, in the opinion of the officer, the person ought not to be regarded as a fit and proper person for the purposes of this section.

(3) In determining whether to give a notice under paragraph (2) the officer must take into account such matters as are specified in a notice published by HMRC.

(4) HMRC must—

(a)publish a notice specifying matters for the purposes of paragraph (3); and

(b)include as a matter in that notice whether the person, and any directors or senior employees of that person, have been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is—

(i)a serious breach having regard to the circumstances and nature of any breach and the number of any breaches; and

(ii)relevant to the suitability of that person to be an eligible person.

(5) A person is subject to a notice given by an HMRC officer under paragraph (2) from the time and date specified in the notice in relation to any importation of goods after that time.

(6) The time and date specified for the purposes of paragraph (5) must not be—

(a)in a case where an HMRC officer is satisfied that the notice is received by the eligible person at the time it is given, earlier than the time the notice is given; or

(b)in all other cases, less than 72 hours after the notice is given.

(7) An HMRC officer may, by notice, withdraw a notice given to a person under paragraph (2), and the person ceases to be subject to the notice under paragraph (2) from the time and date specified in the notice of withdrawal, in relation to any importation of goods after that time.

(8) A decision by an HMRC officer that a person ought not to be regarded as a fit and proper person for the purposes of this section is to be treated—

(a)as a relevant decision for the purposes of Chapter 2 of Part 1 of the Finance Act 1994 (reviews and appeals); and

(b)as an ancillary matter for the purposes of section 16 of that Act (powers of appeal tribunal).

(9) In this regulation, any reference to the time a notice is given means the time at which the HMRC officer issues the notice.

Modifications etc. (not altering text)

C7Reg. 29B(4)(b) modified (31.12.2020) by S.I. 2019/385, reg. 5(6A) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.)

Transitional EIDR simplified Customs declaration processU.K.

29C.—(1) The transitional EIDR simplified Customs declaration process is the making of a Customs declaration in two parts, comprising—

(a)Part 1: a transitional simplified Customs declaration, which must be made—

(i)using the transitional EIDR procedure;

(ii)by an eligible person; and

(iii)by no later than the end of the period which applies to making the Customs declaration in respect of the goods; and

(b)Part 2: a transitional supplementary Customs declaration, which must be made—

(i)by a person authorised to use the simplified Customs declaration process under regulation 31 (“the authorised declarant”); and

(ii)by no later than the end of the period specified in a notice published by HMRC.

(2) To comply with the transitional EIDR simplified Customs declaration process a person who makes a transitional simplified Customs declaration (“the primary declarant”) must ensure that a Customs declaration of the type which applies in respect of the chargeable goods is made in the two parts described in paragraph (1).

F111(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The transitional EIDR simplified Customs declaration process may not be used in respect of—

(a)a declaration for a Customs procedure other than the free-circulation procedure;

(b)a declaration of goods which were not Union goods [F112in the Republic of Ireland or Northern Ireland] immediately before they were imported into the United Kingdom;

(c)a declaration of excise goods, within the meaning given in regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010; or

(d)a declaration of such controlled goods as are specified in a notice published by HMRC (“controlled goods”).

(5) HMRC must publish—

(a)a notice specifying a period for the purposes of paragraph (1)(b)(ii); and

(b)a notice specifying controlled goods for the purposes of paragraph (4)(d).

(6) A Customs agent—

(a)may only complete Part 1 of the transitional EIDR simplified Customs declaration process acting as a direct agent if—

(i)the agent is an eligible person;

(ii)the principal of the agent is an eligible person; and

(iii)the principal is established in the United Kingdom;

(b)may complete Part 2 of the transitional EIDR simplified Customs declaration process acting as a direct agent if—

(i)the agent is an authorised declarant; and

(ii)the principal of the agent is established in the United Kingdom.

(7) A Customs agent may not complete Part 1 or Part 2 of the transitional EIDR simplified Customs declaration process acting as an indirect agent on behalf of the principal of the agent if the principal is not an eligible person.

(8) By the end of the period which applies to the making of the transitional simplified Customs declaration, the primary declarant must make available for inspection by an HMRC officer any documents required to accompany the declaration.

(9) Subject to regulation 29F, by the end of the period which applies to the making of the transitional supplementary Customs declaration, the authorised declarant must make available for inspection by an HMRC officer any documents required to accompany the declaration.

(10) In this regulation “Union goods” has the same meaning as it has in article 5(23) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in EU law.

Textual Amendments

Modifications etc. (not altering text)

C8Reg. 29C(6) modified (31.12.2020) by S.I. 2019/385, reg. 5(6B) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.)

Transitional EIDR procedureU.K.

29D.—(1) “Transitional EIDR procedure” means to make a transitional simplified Customs declaration by way of entering into a transitional EIDR electronic system—

(a)the declaration;

(b)the information required to be contained in the declaration; and

(c)the documents required to accompany the declaration.

(2) Acceptance of the Customs declaration and release of the goods to the free-circulation procedure are to be treated as occurring at the later of—

(a)the time of completion of the transitional EIDR procedure; and

(b)the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

(3) In paragraph (1), “transitional EIDR electronic system” means an electronic system which is—

(a)operated by the person making the transitional simplified Customs declaration; and

(b)used for keeping and maintaining records (“transitional EIDR records”) of the matters in sub-paragraphs (a) to (c) of paragraph (1).

Transitional EIDR procedure – verificationU.K.

29E.—(1) An eligible person who makes a transitional simplified Customs declaration must, when required to do so by an HMRC officer—

(a)allow access by the officer to the transitional EIDR electronic system operated by the person; or

(b)provide to the officer from that system such information,

as the officer reasonably requires in order to verify transitional EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.

(2) Where paragraph (1) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until—

(a)the verification has occurred to the officer’s satisfaction; or

(b)the officer confirms the goods are discharged notwithstanding that such verification has not occurred.

Extended periods to make available documents for inspectionU.K.

29F.—(1) In any particular case, an HMRC officer may extend the period referred to in regulation 29C(9), within which the authorised declarant must make available for inspection by an HMRC officer documents required to accompany a transitional supplementary Customs declaration.

(2) But any such extended period must not exceed such period as may be specified in a notice published by HMRC.]

SECTION 1U.K.General

Definition: simplified Customs declaration processU.K.

30.—(1) “Simplified Customs declaration process” means the process in relation to Customs declarations provided by regulation 32 such that the requirements made by or under Part 1 of the Act in relation to Customs declarations which would otherwise apply are disapplied or simplified.

(2) The simplified Customs declaration process does not apply to a Customs declaration made for a transit procedure [F113or] [F114in any case specified in a notice published by HMRC].

Textual Amendments

Commencement Information

I18Reg. 30 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

I19Reg. 30 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Persons authorised to use the simplified Customs declaration processU.K.

31.—(1) A person (“an authorised declarant”) may use the simplified Customs declaration process if authorised to do so by HMRC.

(2) Subject to [F115paragraph (4)], the eligibility criteria to be so authorised are that F116...—

(a)[F117the person] meets the criteria which apply to be approved as an authorised economic operator as provided by [F118regulation 93(1)(c) and (d)], as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised declarant;

(b)[F119the person] demonstrates to an HMRC officer that appropriate procedures are in place such that the person can use the simplified Customs declaration process competently; [F120and]

[F121(c)the person—

(i)has in place, as appropriate to the authorisation sought, a single guarantee or comprehensive guarantee; or

(ii)is approved to defer payment of a liability to import duty in accordance with regulation 43.]

F122(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) HMRC may publish a notice setting out appropriate procedures for the purposes of paragraph (2)(b).

(4) A person who is an authorised economic operator may be authorised as an authorised declarant even if the person does not meet the eligibility criterion in paragraph (2)(b).

F123(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) An authorisation may be given in respect of—

(a)a Customs declaration to be made which is identified in the authorisation; or

(b)Customs declarations of a type, and to be made within a period, which are identified in the authorisation.

(6) The simplified Customs declaration process must be used in compliance with any conditions contained in the authorisation.

(7) The simplified Customs declaration process may not be used by a Customs agent M10 in respect of a Customs declaration where—

(a)the principal of the agent is an authorised declarant;

(b)the agent is not an authorised declarant; and

(c)the agent intends to act as an indirect agent on behalf of the principal in making the Customs declaration.

[F124(8) A Customs agent may use the simplified Customs declaration process if—

(a)the agent is an authorised declarant;

(b)the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration; and

(c)the principal is established in the United Kingdom.]

Textual Amendments

F124Reg. 31(8) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(2)(d); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C9Reg. 31(7)(a) revocation of earlier affecting provision S.I. 2019/326, reg. 9(2)(c) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(b)

C10Reg. 31(8)(c) modified (31.12.2020) by S.I. 2019/385, reg. 5(6C) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.)

Commencement Information

I20Reg. 31 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

I21Reg. 31 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M10For Customs agents and indirect agents, see section 21 of the Act.

Simplified Customs declaration processU.K.

32.—(1) To comply with the simplified Customs declaration process, an authorised declarant must make the type of Customs declaration which applies in respect of the chargeable goods M11 in two parts, comprising—

(a)a simplified Customs declaration, which must be made by no later than the end of the period which applies to making the Customs declaration in respect of the goods; and

(b)except as provided by regulation 35, a supplementary Customs declaration which must be made by no later than the end of the applicable period set out in regulation 33.

(2) Subject to regulation 34, by the end of the period which respectively applies to the making of the simplified Customs declaration or the supplementary Customs declaration, the authorised declarant must make available for inspection by an HMRC officer any documents required to accompany the respective declarations.

(3) Notification by HMRC to the authorised declarant that the part of the Customs declaration which is the simplified Customs declaration is accepted, is notification of acceptance of the Customs declaration.

F125(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F125(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F125(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F125(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I22Reg. 32 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M11“Chargeable goods” is defined in section 2 of the Act.

Periods to make supplementary Customs declarationsU.K.

33.—(1) Paragraph (2) applies where—

(a)further to the acceptance of a Customs declaration, HMRC is required to calculate the amount of import duty; and

(b)the Customs declaration—

(i)is not a declaration which applies to different consignments of chargeable goods imported over a period; and

(ii)is not a declaration for a temporary admission procedure M12 where a partial relief from import duty applies.

(2) Where this paragraph applies, the period for the purposes of regulation 32(1)(b) is 10 days beginning with the date of release of the chargeable goods to the applicable Customs procedure.

(3) In any other case, the period for the purposes of regulation 32(1)(b) ends with the fourth working day after the end of the calendar month to which the declaration applies.

F126(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I23Reg. 33 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M12“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

Extended periods to make available documents for inspectionU.K.

34.—(1) In [F127any particular] case, an HMRC officer may extend the period required by regulation 32(2) to make available for inspection by an HMRC officer documents required to accompany a supplementary Customs declaration.

(2) But any such extended period must not exceed—

(a)except in respect of documents which concern the value of the chargeable goods, the period of 120 days beginning with the date of release of the chargeable goods to the applicable Customs procedure; and

(b)in respect of documents which concern the value of the chargeable goods, the period of three years beginning with the date of release of the chargeable goods to the applicable Customs procedure.

Textual Amendments

Commencement Information

I24Reg. 34 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Exceptions to requirement to make a supplementary Customs declarationU.K.

35.—(1) A supplementary Customs declaration is not required in respect of chargeable goods where the Customs procedure for which the goods are declared by the authorised declarant is a [F128storage procedure] M13.

[F129(2) A supplementary Customs declaration is not required in respect of chargeable goods where—

(a)the goods were declared for a special procedure other than the transit procedure (the first declaration);

(b)[F130the first declaration was not made—

(i)orally or by conduct; or

(ii)using the simplified Customs declaration process, or, if it was so made, the declaration included making a supplementary Customs declaration;]

(c)the goods are subsequently declared for the temporary admission procedure by an authorised declarant (the subsequent declaration);

(d)HMRC accept the subsequent declaration;

(e)acceptance of the subsequent declaration discharges the special Customs procedure for which the first declaration was made;

(f)the subsequent declaration is made using the EIDR procedure; and

(g)the person named in the first declaration and the subsequent declaration are the same person where the special Customs procedure discharged under sub-paragraph (e) was—

(i)the inward processing procedure;

(ii)the temporary admission procedure;

(iii)the authorised use procedure; F131...

(iv)the storage procedure where the goods were kept in a private customs warehouse;] [F132or;

(v)a free zone procedure.]

(3) A supplementary Customs declaration is not required in respect of chargeable goods where—

(a)the value of the goods does not exceed £900 and the weight of the goods does not exceed 1000kg;

(b)an HMRC officer considers that all the information required to discharge the goods from the Customs procedure has been provided by or with the simplified Customs declaration without the need for a supplementary Customs declaration; and

(c)the simplified Customs declaration is not made by the EIDR procedure.

(4) Paragraphs (1) to (3) do not apply where—

(a)the chargeable goods are subject to a quota;

(b)the amount of import duty is dependent on whether or not the quota has been exceeded;

(c)whether or not the quota has been exceeded is determined by reference to the time when a Customs declaration is accepted; and

(d)to enable an HMRC officer to determine the amount of import duty, the information provided in, or accompanying, a supplementary Customs declaration is required.

(5) In a case to which paragraph (4) applies—

(a)a request that HMRC apply the tariff which applies if the quota is not exceeded must be included in the supplementary Customs declaration; and

(b)where the simplified Customs declaration is made using the EIDR procedure, the time when the declaration is entered into the EIDR electronic system is the time by reference to which it is determined whether or not the quota has been exceeded.

[F133(6) For the purposes of this regulation “private customs warehouse” means a customs warehouse that may only be used to store goods by the person approved to operate that warehouse.]

Textual Amendments

Commencement Information

I25Reg. 35 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M13“A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

SECTION 2U.K.Simplified Customs declarations using the EIDR procedure

EIDR procedureU.K.

36.—(1) “EIDR procedure” means to make a simplified Customs declaration by way of entering into an EIDR electronic system—

(a)the declaration;

(b)the information required to be contained in the declaration; and

(c)the documents required to accompany the declaration.

(2) But no simplified Customs declaration may be made using the EIDR procedure in respect of—

F134(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)a declaration for a transit procedure;

[F135(c)a declaration for the free-circulation procedure or an authorised use procedure where, were the declaration made and accepted, the goods would be subject to the suspension of excise duty; or]

(d)a Customs declaration which also is required to constitute an entry summary declaration.

[F136(2A) If an HMRC officer is satisfied the goods have been presented to Customs on import, acceptance of the Customs declaration and release of the goods to the free-circulation procedure are to be treated as occurring at the later of—

(a)the time of completion of the EIDR procedure; and

(b)the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.]

(3) In paragraph (1), “EIDR electronic system” means an electronic system which is—

(a)operated by the person making the Customs declaration; and

(b)used for keeping and maintaining records (“EIDR records”) of the matters in sub-paragraphs (a) to (c) of paragraph (1).

Textual Amendments

Commencement Information

I26Reg. 36 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

I27Reg. 36 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Persons authorised to use the EIDR procedureU.K.

37.—(1) A person [F137(“an authorised EIDR declarant”)] may F138... use the EIDR procedure if authorised to do so by HMRC.

[F139(1A) Use of the EIDR procedure by an authorised EIDR declarant is to be treated as a transitional simplified Customs declaration for the purposes of regulation 29C(1)(a) where—

(a)the authorised EIDR declarant is an eligible person for the purposes of section A1; [F140and]

(b)the declaration is not of a type excluded from the transitional EIDR procedure by virtue of regulation 29C(4)F141...

F142(c)]. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F143(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) F144 ...The eligibility criteria to be so authorised are that F144...—

F145(a)[F146the person] meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c), (d), (e) and (g), as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR declarant; [F147and]

[F148(b)the person—

(i)has in place, as appropriate to the authorisation sought, a single guarantee or comprehensive guarantee; or

(ii)is approved to defer payment of a liability to import duty in accordance with regulation 43.]

F149(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F150(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The authorisation as an authorised EIDR declarant must identify any conditions which apply in respect of using the EIDR procedure, which may include—

(a)whether or not notification to HMRC is required when a Customs declaration has been made using the procedure; or

(b)a requirement to provide information to the operator of a temporary storage facility such that the operator can determine when the chargeable goods which are the subject of a Customs declaration cease to be subject to the control of an HMRC officer under paragraph 1(2) of Schedule 1 to the Act.

(5) An authorised EIDR declarant must, when required to do so by an HMRC officer—

(a)allow access by the officer to the EIDR electronic system operated by the declarant; or

(b)provide to the officer from that system such information,

as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.

(6) Where paragraph (5) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until—

(a)the verification has occurred to the officer's satisfaction; or

(b)the officer confirms the goods are discharged notwithstanding that such verification has not occurred.

[F151(7) A Customs agent may use the EIDR procedure if—

(a)the agent is an authorised EIDR declarant;

(b)the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration; and

(c)the principal is established in the United Kingdom.]

Textual Amendments

F137Words in reg. 37(1) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F138Word in reg. 37(1) omitted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F143Reg. 37(2) omitted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(b); S.I. 2020/1643, reg. 2, Sch.

F145Word in reg. 37(3)(a) omitted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

F151Reg. 37(7) inserted (21.3.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(e) (as amended (29.10.2020) by S.I. 2020/1088, regs. 1(3), 6(2)(e)); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C11Reg. 37(7)(c) modified (31.12.2020) by S.I. 2019/385, reg. 5(6D) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.)

Commencement Information

I28Reg. 37 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

I29Reg. 37 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

[F152Fixed transport installationsU.K.

37B.—(1) The notification required by regulation 4(1) is deemed given when the operator of a fixed transport installation makes an entry in that operator's commercial records certifying that the chargeable goods imported into the United Kingdom using that installation—

(a)have arrived at the operator's plant; or

(b)have been accepted into the distribution network for those goods.

(2) That operator or the consignee of those goods is deemed to be authorised under regulation 37(1) for the purposes of that importation as governed by this regulation—

(a)if that operator or consignee is established in the United Kingdom, and

(b)if the simplified Customs declaration in regulation 36(1) is for the free-circulation procedure.

(3) Regulation 37(7) applies in relation to that operator or consignee as if the words “as a direct agent” in sub-paragraph (b), and the words of sub-paragraph (c), are omitted.

(4) Regulations 36(2) and 37(1A) to (4), and (6), do not apply in the case of that operator or consignee.

(5) But to comply with the EIDR procedure in regulation 36(1), that operator or consignee must—

(a)make the Customs declaration in two parts comprising—

(i)a simplified Customs declaration which must be made as soon as practicable after the entry in records in paragraph (1), and

(ii)a supplementary Customs declaration which must be made not later than the fourth working day after the end of the month in which that entry is made (or, if the entry is made [F153in respect of goods that were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom], not later than the end of a period specified for this purpose in a notice published by HMRC);

(b)comply with stipulations made in a notice published by HMRC for the purposes of this regulation and the goods in question, about—

(i)keeping records and making them available to an HMRC officer,

(ii)making declarations for appropriate time periods,

(iii)making declarations for given amounts of goods, and

(iv)the proper operation of the procedure.

(6) A notice in paragraph (5) may be modified, amended, replaced or withdrawn by a further such notice.

(7) An indirect agent making the declaration in paragraph (5)(a) on behalf of the operator or consignee must comply with the stipulations mentioned in paragraph (5)(b).

(8) Where there is compliance with the EIDR procedure as modified by paragraphs (2) to (5)(a), the notifications by HMRC under paragraphs 11(1) and 17(4) of Schedule 1 to the Act are presumed given.

(9) An operator or consignee who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being covered by paragraph (2) in relation to any further such importation unless and until an HMRC officer makes a decision to permit resumption (but an officer may make a decision that the authorisation is not to resume).

(10) An agent who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being authorised under regulation 37(1), and the authorisation is revoked.

(11) A “fixed transport installation” for these purposes is a pipe-line described by section 65 of the Pipe-lines Act 1962 or any technical means used for the continuous transport of electricity, gas or oil.

(12) This regulation only applies in relation to an importation if the operator or consignee so elects.

(13) Paragraphs (9) and (10) do not apply to any authorisation except for the purposes of this regulation.

(14) This regulation does not have effect in relation to an importation of goods into Northern Ireland.]

Textual Amendments

U.K.

Persons authorised to use the simplified Customs declaration process and EIDR procedure – transitional authorisationsU.K.

F15437A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 4U.K.Customs declarations: different types of goods in consignments

Different types of goods in a consignmentU.K.

38.—(1) This regulation applies where a consignment is imported which comprises different types of chargeable goods.

(2) In particular, goods which are subject to—

(a)a restriction on import imposed under an enactment;

(b)excise duty; or

(c)different Customs procedures,

are goods of a different type to other goods in the consignment which are not so subject.

(3) If only one Customs declaration is made in respect of the consignment, there is to be treated as made by the declarant a separate declaration in respect of each different type of goods in the consignment.

(4) For the purposes of paragraph (3), and subject to paragraph (2), one declaration is to be treated as made in respect of those goods in the consignment which—

(a)are equivalently classified under the customs tariff M14 with other goods in the consignment; or

(b)are subject to an application to HMRC for a ruling further to section 24 of the Act to be treated as equivalently classified with other goods in the consignment, which application has not been determined or refused.

(5) Paragraph (6) applies where—

(a)a declaration is treated as made in respect of goods by virtue of paragraph (4); and

(b)but for paragraph (6), different rates of import duty would apply to the goods.

(6) Where this paragraph applies, the declaration is to be treated as declaring the goods for, as applicable, the higher or highest rate of import duty which applies to the goods.

Commencement Information

I30Reg. 38 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M14“Customs tariff” is defined in section 8 of the Act.

CHAPTER 5U.K.Advance electronic declarations by qualifying travellers

Advance electronic declarations by qualifying travellers [F155: personal gifts and non-commercial goods]U.K.

39.—(1) Paragraphs (2) and (3) apply in respect of goods imported by an individual who is a qualifying traveller which are personal gifts or non-commercial goods contained within the individual's accompanied baggage where—

(a)a Customs declaration is made for the free-circulation procedure in respect of the goods;

(b)the declaration is made in accordance with the electronic form specified in a public notice made under paragraph 4(a) of Schedule 1 to the Act; [F156and]

(c)the declaration is complete; F157...

F157(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Notification of acceptance of the declaration is to be treated as occurring at the time that an HMRC officer is satisfied that the goods have been presented M15 to Customs on import.

(3) Notification of discharge of the goods from the free-circulation procedure is to be treated as occurring—

(a)subject to paragraph (5), at the time when the individual as a pedestrian exits a channel of a Customs office whilst taking the goods with the individual; or

(b)[F158subject to [F159paragraphs (9) and (11)]] where the individual is driving, or being driven in, a vehicle carrying the goods which has prominently displayed on its windscreen a sticker stating “Nothing to declare”, at the time when the vehicle exits a lane past a Customs office.

(4) Paragraph (5) applies where—

(a)the goods are delayed in transit to the United Kingdom;

(b)in consequence, the individual as a pedestrian exits a channel of a Customs office without taking the goods with the individual; and

(c)subsequently, the goods arrive in the United Kingdom.

(5) Notification of discharge of the goods from the free-circulation procedure is to be treated as occurring at the time an HMRC officer is satisfied that the goods have been presented to Customs on import.

(6) For the purposes of paragraph (3)(a), the channel must be—

(a)the first such channel available to the individual to make a Customs declaration after arrival in the United Kingdom; and

(b)either—

(i)signed as “Green” or “Nothing to declare”; or

(ii)the only channel which exists or is operating.

(7) For the purposes of paragraph (3)(b), the Customs office must be the first such office available to the individual to make a Customs declaration after arrival in the United Kingdom and the lane must be designated as a lane to be used for the purpose of making a Customs declaration.

[F160(8) Paragraph (9) applies where—

(a)the goods are to be imported at a RoRo listed location; and

(b)the individual is driving, or being driven in, a vehicle carrying the goods.

(9) Where this paragraph applies, notification of discharge of the goods from the free-circulation procedure is to be treated as occurring when the individual drives the vehicle across the boundary of the RoRo listed location.]

[F161(10) Paragraph (11) applies where—

(a)the goods are to be imported at an other listed location; and

(b)the individual is driving, or being driven in, a vehicle carrying the goods.

(11) Where this paragraph applies, notification of discharge of the goods from the free-circulation procedure is to be treated as occurring when the individual drives the vehicle across the boundary of the other listed location.]

Textual Amendments

Commencement Information

I31Reg. 39 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M15See section 34 of the Act on presentation of goods.

[F162CHAPTER 5AU.K. Other advance declarations by qualifying travellers

Textual Amendments

Mandatory advance declarations by qualifying travellers: other chargeable goodsU.K.

39A.—(1) Subject to paragraph (3), this regulation applies in respect of goods other than personal gifts or non-commercial goods imported by an individual who is a qualifying traveller contained within the individual's accompanied baggage or carried by a small vehicle driven by the individual, or in which the individual is a passenger, where—

(a)the value of the goods exceeds £1,500;

(b)the weight of the goods exceeds 1000 kg;

(c)the goods are subject to excise duty; or

[F163(d)the goods are subject to a restriction on import imposed under an enactment;]

F164(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) This regulation does not apply if a Customs declaration may be made, or is deemed as made, in respect of the goods under—

(a)regulation 27 (temporary admission procedure: miscellaneous goods);

(b)regulation 27A (temporary admission procedure: RoRo listed locations);

[F165(ba)regulation 27D (temporary admission procedure: goods imported at other listed locations);]

(c)paragraph 1 of Schedule 1 (the common transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018;

(d)paragraph 3 of Schedule 2 (the TIR transit procedure) to those Regulations; or

(e)paragraph 4(1A) of Schedule 3 (the UK transit procedure) to those Regulations.

(4) A Customs declaration must be made in respect of the goods [F166before the goods are imported] .

(6) Notification of importation of the goods is deemed to be given with the Customs declaration.

(8) When required to do so by an HMRC officer, the qualifying traveller must produce evidence of compliance with paragraph (4).

(9) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC.

(11) In paragraph (1) and regulation 39B—

“excise duty” has the same meaning as in section 49 of the Act;

[F167“small vehicle” means a small vehicle within the meaning given in section 108(1) of the Road Traffic Act 1988 which is—

(a)

used for the purpose of carrying goods in the course of the business of the person who owns or has the right to use the vehicle; and

(b)

not used to carry those goods under a contract for transportation.]

[F168(12) The reference in this regulation to a person having the right to use a vehicle does not, in relation to a motor vehicle, include a reference to a person whose right to use the vehicle derives only from their having paid, or undertaken to pay, for the use of the vehicle and its driver for a particular journey.]

Textual Amendments

Voluntary advance declarations by qualifying travellers: other chargeable goodsU.K.

39B.—(1) This regulation applies in respect of goods other than personal gifts or non-commercial goods imported by an individual who is a qualifying traveller contained within the individual's accompanied baggage or carried by a small vehicle driven by the individual, or in which the individual is a passenger, where—

(a)the value of the goods does not exceed £1,500;

(b)the weight of the goods does not exceed 1000 kg;

(c)the goods are not subject to excise duty;

[F169(d)the goods are not subject to a restriction on import imposed under an enactment; and]

[F170(e)no claim for relief from import duty is being made in respect of the goods [F171unless paragraph (1A) applies].]

[F172(1A) This paragraph applies where—

(a)at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of the case described in section 48 (single flat rate of import duty for commercial goods carried in accompanied baggage or a small motor vehicle) of the UK Reliefs document; and

(b)the claim for relief being made in respect of the goods only relates to the relief described in sub-paragraph (a).]

F173(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A Customs declaration may be made for the free-circulation procedure in respect of the goods in accordance with the form specified in a public notice made under paragraph 4(a) of Schedule 1 to the Act no earlier than the fourth day before the day the qualifying traveller reasonably expects will be the one on which the goods are imported into the United Kingdom, and no later than immediately before they are so imported.

(5) Notification of importation of the goods is deemed to be given with the Customs declaration.

(7) When required to do so by an HMRC officer, the qualifying traveller must produce evidence of compliance with paragraph (3).

(8) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC. ]

Textual Amendments

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