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

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The Customs (Import Duty) (EU Exit) Regulations 2018, Cross Heading: SECTION 5 is up to date with all changes known to be in force on or before 31 July 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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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

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Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:

Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

  • Pt. 4 Ch. 3 s. 2 applied (with modifications) by S.I. 2018/1249 reg. 13(3) (Reg. 13(1)-(3) omitted on IP completion day by S.I. 2019/108, regs. 1(5), 60(2); S.I. 2020/1643. reg. 2, Sch.)
  • Pt. 13A inserted by S.I. 2019/1215 reg. 11(23) (This amendment not applied to legislation.gov.uk. Reg. 11(23) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(b))
  • Table of Contents words inserted by S.I. 2019/326 reg. 7 (This amendment not applied to legislation.gov.uk. The table of contents for this legislation will be dynamically updated when its provisions are revised)
  • reg. 4(3AA) inserted by S.I. 2019/1215 reg. 11(3)(c) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(c) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
  • reg. 4(4A) inserted by S.I. 2019/1215 reg. 11(3)(g) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(g) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
  • reg. 4A inserted by S.I. 2019/1215 reg. 11(4) (This amendment not applied to legislation.gov.uk. Reg. 11(4) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
  • reg. 33(1)(c) inserted by S.I. 2019/486 reg. 6(12)(c) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
  • reg. 33(2A)-(2D) inserted by S.I. 2019/486 reg. 6(13) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
  • reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
  • reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
  • reg. 43(3A) inserted by S.I. 2019/326 reg. 11(4) (This amendment comes into force on such day as the Treasury may by regulations under 2018 c. 22, s. 52 appoint)
  • reg. 89(1A)-(1C) inserted by S.I. 2024/194 reg. 2(4)(a)
  • reg. 89(2A) inserted by S.I. 2024/194 reg. 2(4)(c)
  • reg. 89(5A) inserted by S.I. 2024/194 reg. 2(4)(d)
  • reg. 98(5) inserted by S.I. 2019/1215 reg. 11(17)(d) (This amendment not applied to legislation.gov.uk. Reg. 11(17)(c)(d) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(a))

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 M1 of the Customs declaration and notification of its acceptance to the declarant.

Modifications etc. (not altering text)

Commencement Information

I1Reg. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1See 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.

[F1(2) In relation to regulations 24, 25, 26A [F2, 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; F3...

(iv)on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 25(3B)(b); [F4or]

[F5(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; F6...

(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] [F7or;

(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 [F8a universal service provider] to the addressee in the United Kingdom in the normal course of post—

F9(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)acceptance of the Customs declaration; and

(c)discharge M2 of the goods from the free-circulation procedure.

[F10(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.]

[F11(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.]

[F12(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.]

[F13(3E) In relation to regulation 26FA, the following are treated as occurring when the conduct described in regulation 26FA(2) occurs—

(a)acceptance of the Customs declaration; and

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

(4) Where paragraph [F14(2), (3), (3A) [F15, (3B) [F16, (3C) [F17, (3D) or (3E)]]]] applies, no notification of the acceptance or discharge is required to be made to the declarant.

(5) [F18Subject 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.

[F19(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.]

[F20(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.]

[F21(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.]

[F22(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.]

[F23(5F) When a customs declaration for a customs warehouse procedure is made by conduct as provided by regulation 27G, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27G(3) occurs.

(5G) When a customs declaration for an inward processing procedure is made by conduct as provided for by regulation 27H, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27H(3) occurs.]

(6) Where paragraph [F24(5), (5A), (5B) [F25, (5C) [F26, (5D) [F27, (5E), (5F), or (5G)]]]] applies, no notification of the acceptance is required to be made to the declarant.

Textual Amendments

Commencement Information

I2Reg. 29 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M2See paragraph 17 of Schedule 1 to the Act on discharge of goods from a Customs procedure.

[F28Completion of customs declaration made under regulation 26FA U.K.

29ZA.—(1) This regulation applies where goods that are stores are declared for the free-circulation procedure by conduct as provided for by regulation 26FA.

(2) Despite the declaration being treated as accepted by HMRC, the declaration must be completed by the provision to HMRC of further information in respect of the goods that is specified in a notice published by HMRC Commissioners.

(3) The information must be provided by the eligible person before the end of—

(a)the period specified in a notice published by HMRC Commissioners; or

(b)such longer period as an HMRC officer may, in any particular case or any particular description of case, allow.

(4) If a Customs declaration is not completed under this regulation, it is to be regarded as containing an inaccuracy for the purposes of Schedule 1 to the Act (and references in that Schedule to correcting a Customs declaration are to be read accordingly).

(5) In this regulation, the “eligible person” means the vehicle operator or a person authorised by them to provide the information referred to in paragraph (2).]

Textual Amendments

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