PART 4Declarations

CHAPTER 2Customs declarations

SECTION 4Customs declarations made by conduct

F1Free-circulation procedure: private aircraft26C.

(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 private aircraft, if—

(a)

the aircraft lands for the first time after its arrival in the United Kingdom from a place outside the United Kingdom at—

(i)

a customs and excise airport; or

(ii)

any other place at which the aircraft is permitted to land by HMRC Commissioners under section 21(1) of CEMA 1979; and

(b)

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 arrives in the United Kingdom in the private aircraft.