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

Free-circulation procedure: miscellaneous goodsU.K.
This section has no associated Explanatory Memorandum

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 [F1full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F2by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document] .