PART 4Declarations
CHAPTER 2Customs declarations
SECTION 1UK establishment and goods excluded from sections 2 to 4 of this chapter
Eligibility of persons to make Customs declarations: UK establishment15.
(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 F1customs 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.
Goods excluded from sections 2 to 4F216.
(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).
SECTION 2Customs declarations made orally
Customs declarations made orally: general17.
(1)
The following regulations of this section are subject to paragraphs (2) F3, (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)
F4Subject to where paragraph (4A) applies, an individual may make a Customs declaration orally on behalf of another person (“P”) where—
F5(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.
F6(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.
F7(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).
Free-circulation procedure: non-commercial goods, personal gifts and goods in baggage18.
F8(1)
M5 F9Subject 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)
(iii)
the weight of the goods does not exceed 1000kg F12; and
(iv)
the goods are not subject to excise duty.
F13(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.
F14(3)
HMRC must publish a notice specifying the amount at paragraph (1)(c)(ii) and in regulations 39A (mandatory advance declarations by qualifying travellers: other chargeable goods) and 39B (voluntary advance declarations by qualifying travellers: other chargeable goods).
Free-circulation procedure: miscellaneous goods19.
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 F15full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made F16by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document .
Temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief material20.
(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—
F17(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.
Temporary admission procedure: miscellaneous goods21.
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.
SECTION 3Customs declarations made in paper form
Customs declarations made in paper form22.
(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 F18except 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 F19a notice providing the form referred to in paragraph (2).
(4)
A person may make a Customs declaration for a transit procedure M7 F20... by means of—
(a)
a F21TIR 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.
F22(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.
F23(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.
SECTION 4Customs declarations made by conduct
Customs declarations made by conduct: general23.
(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—
F24(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.
Free-circulation procedure: baggage, musical instruments and other goods24.
F25(1)
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 full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of any one or more of—
(a)
section 8 (agriculture and animals) of the UK Reliefs document;
(b)
section 37 (returned goods relief) of the UK Reliefs document;
(c)
section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document;
(d)
section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;
(e)
section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or
(f)
the Travellers’ Allowances Order 1994.
F26(1A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
Free-circulation procedure: miscellaneous goods25.
F27(1)
Subject to paragraphs (1A), (1BA), (1C), and (4), a person 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) and Part H (reusable packaging) of the Oral or By conduct list, if at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of any one or more of—
(a)
section 8 (agriculture and animals) of the UK Reliefs document;
(b)
section 37 (returned goods relief) of the UK Reliefs document;
(c)
section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document;
(d)
section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;
(e)
section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or
(f)
the Travellers’ Allowances Order 1994.
F28(1A)
Paragraph (1) does not apply where the goods are imported at a RoRo listed location.
(1B)
Subject to F29paragraphs (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) F30or Part H (reusable packaging) of the Oral or By conduct list if—
(a)
the goods are imported at a RoRo listed location; and
F31(b)
at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or person on whose behalf the declaration is made by virtue of any one or more of—
(i)
section 8 (agriculture and animals) of the UK Reliefs document;
(ii)
section 37 (returned goods relief) of the UK Reliefs document;
(iii)
section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document;
(iv)
section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;
(v)
section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or
(vi)
the Travellers’ Allowances Order 1994.
F32(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) F33or Part H (reusable packaging) of the Oral or By conduct list if—
(a)
the goods are imported at an other listed location; and
F34(b)
at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or person on whose behalf the declaration is made by virtue of any one or more of—
(i)
section 8 (agriculture and animals) of the UK Reliefs document;
(ii)
section 37 (returned goods relief) of the UK Reliefs document;
(iii)
section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document;
(iv)
section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;
(v)
section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or
(vi)
the Travellers’ Allowances Order 1994.
F35(1C)
Where a Customs declaration is made in accordance with paragraph (1) in respect of goods in Part D (miscellaneous goods) of the Oral or By conduct list the person making the declaration must be an individual who is a qualifying traveller.
(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; F36...
(b)
the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare” F37, and
F38(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.
F39(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.
F40(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)
Free-circulation procedure: posted goods26.
(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 F43a 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 F44the universal service provider.
(3)
But such a declaration is to be treated as withdrawn if the goods are not delivered by F45the universal service provider in the normal course of post.
F46Free-circulation procedure: goods imported at RoRo listed locations26A.
(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).
F47Free-circulation procedure: pleasure craft26B.
(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 F48by 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.
Free-circulation procedure: private aircraft26C.
(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 F49by 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.
F50Free-circulation procedure: goods imported at other listed locations26D.
(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 F51full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made F52by 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).
F53Free-circulation procedure: NATO forces26E.
(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.
F54Free-circulation procedure: Human Organs etc. needed for transplant26F.
(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.
F55UK Continental Shelf simplified import procedure26G.
(1)
Subject to paragraph (4), an eligible person (P) who has exported from Great Britain to an installation on the UK sector of the continental shelf—
(a)
domestic goods; or
(b)
goods that P exported subject to an authorised use procedure (where that procedure has been discharged at the installation)
may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of P’s re-importation of the goods from the installation if, at the time of import, full relief from import duty is available to P by virtue of section 37 of the UK Reliefs document (returned goods relief).
(2)
The conduct referred to in paragraph (1) is where—
(a)
P submits to a specified electronic system such information as may be required by a notice published by HMRC; and
(b)
P loads the goods or allows them to be loaded, from an installation on the UK sector of the continental shelf, onto a vessel or aircraft destined for Great Britain.
(3)
HMRC must publish a notice specifying the electronic system for the purpose of paragraph (2)(a), the information required to be submitted, the form and manner in which that information must be provided and the time by which it must be submitted.
(4)
Paragraph (1) does not apply where the goods imported are—
(a)
excise goods; or
(b)
goods liable on import to value added tax.
(5)
In this regulation—
“eligible person” has the meaning given in regulation 26H (persons eligible to use the UK Continental Shelf simplifications);
“excise goods” means goods which are chargeable with excise duty and goods which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979; and
“installation” means an artificial island, a fixed or floating installation or any other structure.
Persons eligible to use UK Continental Shelf simplifications26H.
(1)
In this regulation “UK continental shelf simplifications” means—
(a)
regulation 26G of these Regulations; and
(b)
regulation 24D of the Customs (Export) (EU Exit) Regulations 2019.
(2)
A person is an “eligible person” for the purposes of the UK continental shelf simplifications if that person—
(a)
is treated as such in relation to regulation 26G by regulation 85A(2) (authorisation automatically granted); or
(b)
is approved as an eligible person in relation to regulation 26G following an application under regulation 85A(8) (application for authorisation following revocation).
Temporary admission procedure: miscellaneous goods27.
(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.
F56(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 F57... 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 F58by 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).
F59Temporary admission procedure: goods imported at RoRo listed locations27A.
(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).
F60Temporary admission procedure: pleasure craft27B.
(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).
Temporary admission procedure: private aircraft27C.
(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).
F61Temporary admission procedure: goods imported at other listed locations27D.
(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).
F62Temporary admission procedure: NATO forces27E.
(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).
F63Storage procedure: free zones27F.
(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.
SECTION 5Customs declarations: consequential provision
Customs declarations made orally: notification and acceptance28.
(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.
Customs declarations made by conduct: notification, acceptance and discharge29.
(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.
F64(2)
In relation to regulations 24, 25, 26A F65, 26D and 26G—
(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; F66...
(iv)
on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 25(3B)(b); F67or
F68(v)
on submission of information to a specified electronic system in accordance with regulation 26G(2)(a) and loading the goods (or allowing them to be loaded) in accordance with regulation 26G(2)(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; F69...
(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 F70or;
(iv)
in the case of a declaration by conduct in accordance with regulation 26G(1) and (2)—
(aa)
where the submission of information to a specified electronic system is made before the vessel or aircraft arrives in Great Britain, arrival of the vessel or aircraft in Great Britain; or
(bb)
where the submission of information to a specified electronic system is made after the vessel or aircraft arrives in Great Britain, the submission being made.
(3)
In relation to regulation 26, the following are treated as occurring when the goods are delivered by F71a universal service provider to the addressee in the United Kingdom in the normal course of post—
F72(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
acceptance of the Customs declaration; and
(c)
discharge M9 of the goods from the free-circulation procedure.
F73(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.
F74(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.
F75(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)
(5)
F79Subject 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.
F80(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.
F81(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.
F82(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.
F83(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.