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

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Changes over time for: Cross Heading: SECTION 4

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Version Superseded: 03/01/2023

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Point in time view as at 20/11/2021.

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The Customs (Import Duty) (EU Exit) Regulations 2018, Cross Heading: SECTION 4 is up to date with all changes known to be in force on or before 11 January 2025. 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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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—

F1(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

Modifications etc. (not altering text)

Commencement Information

I1Reg. 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) [F2Subject 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 [F3full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F4by 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); F5... [F6or]

(d)section 43 (relief for non-commercial goods and personal gifts: flat rate or blended rate)] F7...

F8(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9(1A) Paragraph (1) does not apply where the goods are liable on import to [F10an 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

I2Reg. 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 [F11paragraphs (1A), (1BA) [F12, (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 [F13full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F14by 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); F15... [F16or]

(d)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)] F17...

F18(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F19(1A) Paragraph (1) does not apply where the goods are imported at a RoRo listed location.

(1B) Subject to [F20paragraphs (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 [F21full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F22by 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); F23...

(iv)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)] [F24or]

[F25(v)section 50 (relief for human organs needed for transplant).]

[F26(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 [F27full relief] from import duty is available in respect of the goods to that individual on whose behalf the declaration is made [F28by 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); F29...

(iv)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)]] [F30or]

[F31(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 [F32an 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; F33...

(b)the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare” [F34, and]

[F35(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.

[F36(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.]

[F37(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) [F38or (1B)] applies must be, as appropriate, the vehicle or [F39carried by] the vehicle.

Textual Amendments

Commencement Information

I3Reg. 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 [F40a 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 [F41the universal service provider].

(3) But such a declaration is to be treated as withdrawn if the goods are not delivered by [F42the universal service provider] in the normal course of post.

Textual Amendments

Commencement Information

I4Reg. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F43Free-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

[F44Free-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 [F45by 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 [F46by 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

[F47Free-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 [F48full 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 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

[F50Free-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

[F51Free-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.

[F52(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 F53... 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 [F54by 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

I5Reg. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F55Temporary 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

[F56Temporary 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

[F57Temporary 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

[F58Temporary 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

[F59Storage 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

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