http://www.legislation.gov.uk/id/uksi/2018/1248

http://www.legislation.gov.uk/uksi/2018/1248/regulation/26FA

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

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Statute Law Database

EXITING THE EUROPEAN UNION

CUSTOMS

2024-09-30

Expert Participation

2024-09-30

The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.

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

Pt. 13A

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

reg. 11(23)

reg. 1(2)

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

reg. 4(3AA)

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

reg. 11(3)(c)

reg. 1(2)

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

reg. 4(4A)

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

reg. 11(3)(g)

reg. 1(2)

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

reg. 4A

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

reg. 11(4)

reg. 1(2)

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

reg. 33(1)(c)

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

reg. 6(12)(c)

reg. 1(3)

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

reg. 33(2A)

(2B)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 15(6)

reg. 1

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

reg. 33(2A)

(2B)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 15(6)

reg. 1

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

reg. 33(2A)-(2D)

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

reg. 6(13)

reg. 1(3)

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

reg. 43(3A)

The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019

reg. 11(4)

reg. 1(2)

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

reg. 98(5)

The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

reg. 11(17)(d)

reg. 1(2)

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

Table of Contents

The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019

reg. 7

reg. 1(2)

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

Pt. 4 Ch. 3

s. 2

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

reg. 13(3)

reg. 1(2)

C1PART 4Declarations

Annotations:

Modifications etc. (not altering text)

Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

C1CHAPTER 2Customs declarations

SECTION 4Customs declarations made by conduct

F1Free-circulation procedure: use, sale or consumption of non-domestic stores on board a non-qualifying vehicle 26FA

1

An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of stores which—

a

are chargeable goods; and

b

are on board a vehicle which is not a qualifying vehicle.

2

The conduct referred to in paragraph (1) is where the individual uses, consumes or sells the stores on board a vehicle which is not a qualifying vehicle.