PART 4Declarations
CHAPTER 3Simplified Customs declaration process
SECTION 2Simplified Customs declarations using the EIDR procedure
EIDR procedure36.
(1)
“EIDR procedure” means to make a simplified Customs declaration by way of entering into an EIDR electronic system—
(a)
the declaration;
(b)
the information required to be contained in the declaration; and
(c)
the documents required to accompany the declaration.
(2)
But no simplified Customs declaration may be made using the EIDR procedure in respect of—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
a declaration for a transit procedure;
F2(c)
a declaration for the free-circulation procedure or an authorised use procedure where, were the declaration made and accepted, the goods would be subject to the suspension of excise duty; or
(d)
a Customs declaration which also is required to constitute an entry summary declaration.
F3(2A)
If an HMRC officer is satisfied the goods have been presented to Customs on import, acceptance of the Customs declaration and release of the goods to the free-circulation procedure are to be treated as occurring at the later of—
(a)
the time of completion of the EIDR procedure; and
(b)
the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.
(3)
In paragraph (1), “EIDR electronic system” means an electronic system which is—
(a)
operated by the person making the Customs declaration; and
(b)
used for keeping and maintaining records (“EIDR records”) of the matters in sub-paragraphs (a) to (c) of paragraph (1).
Persons authorised to use the EIDR procedure37.
(1)
F6(1A)
Use of the EIDR procedure by an authorised EIDR declarant is to be treated as a transitional simplified Customs declaration for the purposes of regulation 29C(1)(a) where—
(a)
the authorised EIDR declarant is an eligible person for the purposes of section A1; F7and
(b)
the declaration is not of a type excluded from the transitional EIDR procedure by virtue of regulation 29C(4)F8...
F9(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
F12(a)
F13the person meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c), (d), (e) F14, (f) and (g), as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR declarant; F15and
F16(b)
the person—
(i)
has in place, as appropriate to the authorisation sought, a single guarantee or comprehensive guarantee; or
(ii)
is approved to defer payment of a liability to import duty in accordance with regulation 43.
F17(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18(3A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
The authorisation as an authorised EIDR declarant must identify any conditions which apply in respect of using the EIDR procedure, which may include—
(a)
whether or not notification to HMRC is required when a Customs declaration has been made using the procedure; or
(b)
a requirement to provide information to the operator of a temporary storage facility such that the operator can determine when the chargeable goods which are the subject of a Customs declaration cease to be subject to the control of an HMRC officer under paragraph 1(2) of Schedule 1 to the Act.
(5)
An authorised EIDR declarant must, when required to do so by an HMRC officer—
(a)
allow access by the officer to the EIDR electronic system operated by the declarant; or
(b)
provide to the officer from that system such information,
as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.
(6)
Where paragraph (5) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until—
(a)
the verification has occurred to the officer's satisfaction; or
(b)
the officer confirms the goods are discharged notwithstanding that such verification has not occurred.
F19(7)
A Customs agent may use the EIDR procedure if—
(a)
the agent is an authorised EIDR declarant;
(b)
the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration; and
(c)
the principal is established in the United Kingdom.
F20Fixed transport installations37B.
(1)
The notification required by regulation 4(1) is deemed given when the operator of a fixed transport installation makes an entry in that operator's commercial records certifying that the chargeable goods imported into the United Kingdom using that installation—
(a)
have arrived at the operator's plant; or
(b)
have been accepted into the distribution network for those goods.
(2)
That operator or the consignee of those goods is deemed to be authorised under regulation 37(1) for the purposes of that importation as governed by this regulation—
(a)
if that operator or consignee is established in the United Kingdom, and
(b)
if the simplified Customs declaration in regulation 36(1) is for the free-circulation procedure.
(3)
Regulation 37(7) applies in relation to that operator or consignee as if the words “as a direct agent” in sub-paragraph (b), and the words of sub-paragraph (c), are omitted.
(4)
Regulations 36(2) and 37(1A) to (4), and (6), do not apply in the case of that operator or consignee.
(5)
But to comply with the EIDR procedure in regulation 36(1), that operator or consignee must—
(a)
make the Customs declaration in two parts comprising—
(i)
a simplified Customs declaration which must be made as soon as practicable after the entry in records in paragraph (1), and
F21(ii)
a supplementary Customs declaration which must be made no later than the end of the period specified in a notice published by HMRC.
(b)
comply with stipulations made in a notice published by HMRC for the purposes of this regulation and the goods in question, about—
(i)
keeping records and making them available to an HMRC officer,
(ii)
making declarations for appropriate time periods,
(iii)
making declarations for given amounts of goods, and
(iv)
the proper operation of the procedure.
(6)
A notice in paragraph (5) may be modified, amended, replaced or withdrawn by a further such notice.
(7)
An indirect agent making the declaration in paragraph (5)(a) on behalf of the operator or consignee must comply with the stipulations mentioned in paragraph (5)(b).
(8)
Where there is compliance with the EIDR procedure as modified by paragraphs (2) to (5)(a), the notifications by HMRC under paragraphs 11(1) and 17(4) of Schedule 1 to the Act are presumed given.
(9)
An operator or consignee who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being covered by paragraph (2) in relation to any further such importation unless and until an HMRC officer makes a decision to permit resumption (but an officer may make a decision that the authorisation is not to resume).
(10)
An agent who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being authorised under regulation 37(1), and the authorisation is revoked.
(11)
A “fixed transport installation” for these purposes is a pipe-line described by section 65 of the Pipe-lines Act 1962 or any technical means used for the continuous transport of electricity, gas or oil.
(12)
This regulation only applies in relation to an importation if the operator or consignee so elects.
(13)
Paragraphs (9) and (10) do not apply to any authorisation except for the purposes of this regulation.
(14)
This regulation does not have effect in relation to an importation of goods into Northern Ireland.