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

Changes over time for: Section 25

Version Superseded: 11/05/2021

Alternative versions:

Status:

Point in time view as at 31/12/2020. This version of this provision has been superseded.

Status

You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.

Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.

Changes to legislation:

The Customs (Import Duty) (EU Exit) Regulations 2018, Section 25 is up to date with all changes known to be in force on or before 26 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

Free-circulation procedure: miscellaneous goodsU.K.

This section has no associated Explanatory Memorandum

25.—(1) Subject to [F1paragraphs (1A), (1BA) and (4)], an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part D (miscellaneous goods) of the Oral or By conduct list, if at the time of import [F2full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F3by virtue of any of the following cases described in the UK Reliefs document—

(a)section 8 (agriculture and animals);

(b)section 37 (returned goods relief);

(c)section 42 (relief for non-commercial goods and personal gifts); or

(d)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)]

[F4(1A) Paragraph (1) does not apply where the goods are imported at a RoRo listed location.

(1B) Subject to paragraph (4), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3A) in respect of the goods listed in Part D (miscellaneous goods) of the Oral or By conduct list if—

(a)the goods are imported at a RoRo listed location; and

(b)at the time of import [F5full relief] from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made [F6by virtue of any of the following cases described in the UK Reliefs document—

(i)section 8 (agriculture and animals);

(ii)section 37 (returned goods relief);

(iii)section 42 (relief for non-commercial goods and personal gifts); or

(iv)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)]

[F7(1BA) Paragraph (1) does not apply where the goods are imported at an other listed location.

(1BB) Subject to paragraph (4), an individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3B) in respect of the goods listed in Part D (miscellaneous goods) of the Oral or By conduct list if—

(a)the goods are imported at an other listed location; and

(b)at the time of import [F8full relief] from import duty is available in respect of the goods to that individual on whose behalf the declaration is made [F9by virtue of any of the following cases described in the UK Reliefs document—

(i)section 8 (agriculture and animals);

(ii)section 37 (returned goods relief);

(iii)section 42 (relief for non-commercial goods and personal gifts); or

(iv)section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)]]

(1C) Paragraphs (1) and (1B) do not apply where the goods are liable on import to value added tax or any excise duty.]

(2) The conduct referred to in paragraph (1) is where—

(a)the individual drives a vehicle in a lane past a Customs office or the individual allows himself or herself to be carried in a vehicle which is so driven; F10...

(b)the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare” [F11, and]

[F12(c)the vehicle is the goods or the goods are carried by the vehicle.]

(3) For the purposes of paragraph (2)(a), the Customs office must be the first such office available to the individual to make a Customs declaration after arrival in the United Kingdom and the lane must be designated as a lane to be used for the purpose of making a Customs declaration by conduct as provided by this regulation.

[F13(3A) The conduct referred to in paragraph (1B) is where—

(a)in the case of goods arriving at such part of the Cheriton Channel Tunnel Terminal at Folkestone, Kent as may be listed under regulation 130(1) (“Cheriton”)—

(i)the individual drives a vehicle in a lane past a Customs office, or the individual allows himself or herself to be carried in a vehicle which is so driven;

(ii)the vehicle is the goods or the goods are carried by the vehicle; and

(iii)that Customs office is located in that part of the territory of France situated at Coquelles approved as a customs approved area under article 3(1) of the Channel Tunnel (Customs and Excise) Order 1990; or

(b)in the case of goods arriving at any other RoRo listed location—

(i)the individual disembarks from a vessel at the RoRo listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and

(ii)the vehicle is the goods or the goods are carried by the vehicle.]

[F14(3B) The conduct referred to in paragraph (1BB) is where—

(a)in a case where the goods are not loaded onto a vehicle at the other listed location—

(i)the individual disembarks from a vessel at the other listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and

(ii)the vehicle is the goods or the goods are carried by the vehicle; or

(b)in any other case—

(i)the goods are unloaded from a relevant vehicle at the other listed location;

(ii)the individual loads the goods, or allows the goods to be loaded, onto a vehicle at the other listed location; and

(iii)the vehicle is one which the individual intends to drive or allow himself or herself to be carried in.]

(4) The goods to which paragraph (1) [F15or (1B)] applies must be, as appropriate, the vehicle or [F16carried by] the vehicle.

Textual Amendments

F1Words in reg. 25(1) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(6)(a); S.I. 2020/1643, reg. 2, Sch.

F2Words in reg. 25(1) substituted (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(5)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F3Words in reg. 25(1) 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(5)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F4Reg. 25(1A)-(1C) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(6)(b) (as amended by S.I. 2020/1234, regs. 1(2), 6(2)(b)); S.I. 2020/1643, reg. 2, Sch.