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

SECTION 2U.K.Customs declarations made orally

Customs declarations made orally: generalU.K.

17.—(1) The following regulations of this section are subject to paragraphs (2) [F1, (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) [F2Subject to where paragraph (4A) applies, an] individual may make a Customs declaration orally on behalf of another person (“P”) where—

F3(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.

[F4(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.]

[F5(5) A Customs declaration may not be made orally where the goods—

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

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

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I1Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

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

18.—[F6(1)] M1 [F7Subject to paragraph (2),] an individual may make a Customs declaration for the free-circulation procedure orally in respect of the following chargeable goods—

(a)non-commercial goods;

(b)personal gifts; or

(c)goods contained within accompanied baggage if—

(i)the individual is a qualifying traveller;

(ii)the value of the goods does not exceed [F8the amount specified in a notice published by HMRC]; F9...

(iii)the weight of the goods does not exceed 1000kg [F10; and

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

[F11(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.]

[F12(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).]

Textual Amendments

Commencement Information

I2Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1“The free-circulation procedure” is defined in section 3 of the Act.

Free-circulation procedure: miscellaneous goodsU.K.

19.  An individual may make a Customs declaration for the free-circulation procedure orally in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list, if at the time of import [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 the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document] .

Textual Amendments

Commencement Information

I3Reg. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

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

20.—(1) An individual may make a Customs declaration for a temporary admission procedure M2 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—

[F15(a)packaging which is not intended for sale and is either—

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

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

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

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

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I4Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M2“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

Temporary admission procedure: miscellaneous goodsU.K.

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

Commencement Information

I5Reg. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.