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The Customs (Import Duty) (EU Exit) Regulations 2018
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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 26B is up to date with all changes known to be in force on or before 23 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.
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[F1Free-circulation procedure: pleasure craftU.K.
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26B.—(1) Subject to paragraph (2), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3) in respect of goods which are a pleasure craft, if at the time of import full 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 37 of the UK Reliefs document (returned goods relief)].
(2) Paragraph (1) does not apply where the goods are liable on import to value added tax.
(3) The conduct referred to in paragraph (1) is where the individual enters the limits of a port in the United Kingdom in the pleasure craft.]
Textual Amendments
F1Regs. 26B, 26C 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(7); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 26B(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(6); S.I. 2020/1643, reg. 2, Sch.
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