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

[F1 CHAPTER 5A U.K. Other advance declarations by qualifying travellers

Textual Amendments

F1 Regs. 39A, 39B inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(19) (as amended by S.I. 2020/1552, regs. 1, 6(3)(4)); S.I. 2020/1643, reg. 2, Sch.

Mandatory advance declarations by qualifying travellers: other chargeable goods U.K.

39A.— (1) Subject to paragraph (3), this regulation applies in respect of goods other than personal gifts or non-commercial goods imported by an individual who is a qualifying traveller contained within the individual's accompanied baggage or carried by a small vehicle driven by the individual, or in which the individual is a passenger, where—

(a) the value of the goods exceeds [F2 the amount specified in a notice published by HMRC under regulation 18(3)];

(b) the weight of the goods exceeds 1000 kg;

(c) the goods are subject to excise duty; or

[F3 (d) the goods are subject to a restriction on import imposed under an enactment;]

F4 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) This regulation does not apply if a Customs declaration may be made, or is deemed as made, in respect of the goods under—

(a) regulation 27 (temporary admission procedure: miscellaneous goods);

(b) regulation 27A (temporary admission procedure: RoRo listed locations);

[F5 (ba) regulation 27D (temporary admission procedure: goods imported at other listed locations);]

(c) paragraph 1 of Schedule 1 (the common transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018;

(d) paragraph 3 of Schedule 2 (the TIR transit procedure) to those Regulations; or

(e) paragraph 4(1A) of Schedule 3 (the UK transit procedure) to those Regulations.

(4) A Customs declaration must be made in respect of the goods [F6 before the goods are imported] .

[F7 (4A) The customs declaration is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.

(4B) HMRC must publish a notice for the purposes of paragraph (4A).]

F8 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) When required to do so by an HMRC officer, the qualifying traveller must produce evidence of compliance with paragraph (4).

(9) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC.

(11) In paragraph (1) and regulation 39B—

“excise duty” has the same meaning as in section 49 of the Act;

[F9 “small vehicle” means a small vehicle within the meaning given in section 108(1) of the Road Traffic Act 1988 which is—

(a)

used for the purpose of carrying goods in the course of the business of the person who owns or has the right to use the vehicle; and

(b)

not used to carry those goods under a contract for transportation.]

[F10 (12) The reference in this regulation to a person having the right to use a vehicle does not, in relation to a motor vehicle, include a reference to a person whose right to use the vehicle derives only from their having paid, or undertaken to pay, for the use of the vehicle and its driver for a particular journey.]

Textual Amendments

F2 Words in reg. 39A(1)(a) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(11)(a)

F3 Reg. 39A(1)(d) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(14)(a); S.I. 2020/1643, reg. 2, Sch.

F4 Reg. 39A(2) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(14)(b); S.I. 2020/1643, reg. 2, Sch.

F5 Reg. 39A(3)(ba) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(13); S.I. 2020/1643, reg. 2, Sch.

F6 Words in reg. 39A(4) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(14)(c) (as amended by S.I. 2020/1552, regs. 1, 7(2)); S.I. 2020/1643, reg. 2, Sch.

F7 Reg. 39A(4A)(4B) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(10)

F8 Reg. 39A(6) omitted (1.12.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(11)(b)

F9 Words in reg. 39A(11) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(14)(d); S.I. 2020/1643, reg. 2, Sch.

F10 Reg. 39A(12) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(14)(e); S.I. 2020/1643, reg. 2, Sch.

Voluntary advance declarations by qualifying travellers: other chargeable goods U.K.

39B.— (1) This regulation applies in respect of goods other than personal gifts or non-commercial goods imported by an individual who is a qualifying traveller contained within the individual's accompanied baggage or carried by a small vehicle driven by the individual, or in which the individual is a passenger, where—

(a) the value of the goods does not exceed [F11 the amount specified in a notice published by HMRC under regulation 18(3)];

(b) the weight of the goods does not exceed 1000 kg;

(c) the goods are not subject to excise duty;

[F12 (d) the goods are not subject to a restriction on import imposed under an enactment; and]

[F13 (e) no claim for relief from import duty is being made in respect of the goods [F14 unless paragraph (1A) applies].]

[F15 (1A) This paragraph applies where—

(a) 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 by virtue of the case described in section 48 (single flat rate of import duty for commercial goods carried in accompanied baggage or a small motor vehicle) of the UK Reliefs document; and

(b) the claim for relief being made in respect of the goods only relates to the relief described in sub-paragraph (a).]

F16 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A Customs declaration may be made for the free-circulation procedure in respect of the goods in accordance with the form specified in a public notice made under paragraph 4(a) of Schedule 1 to the Act no earlier than the fourth day before the day the qualifying traveller reasonably expects will be the one on which the goods are imported into the United Kingdom, and no later than immediately before they are so imported.

(5) Notification of importation of the goods is deemed to be given with the Customs declaration.

(7) When required to do so by an HMRC officer, the qualifying traveller must produce evidence of compliance with paragraph (3).

(8) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC. ]

Textual Amendments

F11 Words in reg. 39B(1)(a) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(12)

F12 Reg. 39B(1)(d) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(15)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F13 Reg. 39B(1)(e) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(15)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F14 Words in reg. 39B(1)(e) inserted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 22(9)(a); S.I. 2020/1643, reg. 2, Sch.

F15 Reg. 39B(1A) inserted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 22(9)(b); S.I. 2020/1643, reg. 2, Sch.

F16 Reg. 39B(2) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(15)(b); S.I. 2020/1643, reg. 2, Sch.