PART 4Declarations
CHAPTER 2Customs declarations
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—
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.
Free-circulation procedure: baggage, musical instruments and other goods24.
F2(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.
F3(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.
F4(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.
F5(1A)
Paragraph (1) does not apply where the goods are imported at a RoRo listed location.
(1B)
Subject to F6paragraphs (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) F7or Part H (reusable packaging) of the Oral or By conduct list if—
(a)
the goods are imported at a RoRo listed location; and
F8(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.
F9(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) F10or Part H (reusable packaging) of the Oral or By conduct list if—
(a)
the goods are imported at an other listed location; and
F11(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.
F12(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; F13...
(b)
the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare” F14, and
F15(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.
F16(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.
F17(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 F20a 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 F21the universal service provider.
(3)
But such a declaration is to be treated as withdrawn if the goods are not delivered by F22the universal service provider in the normal course of post.
F23Free-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).
F24Free-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 F25by 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 F26by 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.
F27Free-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 F28full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made F29by 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).
F30Free-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.
F31Free-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.
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.
F32(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 F33... 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 F34by 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).
F35Temporary 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).
F36Temporary 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).
F37Temporary 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).
F38Temporary 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).
F39Storage 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.