PART 4Declarations
CHAPTER 2Customs declarations
SECTION 3Customs declarations made in paper form
Customs declarations made in paper form22
1
An individual who is a qualifying traveller may make a Customs declaration in an appropriate paper form in respect of goods carried at the time of import by the individual.
2
In paragraph (1), “appropriate paper form” means the form provided by a notice published by HMRC.
3
HMRC must publish such notice.
4
A person may make a Customs declaration for a transit procedure M1 or a temporary admission procedure by means of—
a
a carnet;
b
in cases of import by rail, a consignment note; or
c
in cases of import by air, a manifest,
as appropriate to the procedure and the goods.
5
In paragraph (4)—
a
“carnet” means a document as so described in—
i
the ATA Convention;
ii
the Istanbul Convention; or
iii
the TIR Convention,
where the form of the carnet is that provided by the version of the relevant convention which is current at the time the declaration is made;
b
“consignment note” means a document as so described in Annex B (Uniform Rules concerning the Contract of International Carriage of Goods by Rail) to the Convention concerning International Carriage by Rail (9 May 1980) and where the form of the note is that provided by the version of Annex B M2 which is current at the time the declaration is made;
c
“manifest” means a document as so referred to in Chapter VII of Annex I to the Convention on a Common Transit Procedure (Interlaken, 20 May 1987) and where the form of the manifest is that provided by the version of the Convention M3 which is current at the time the declaration is made.