PART 4U.K.Declarations

Modifications etc. (not altering text)

C1Pts. 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.

CHAPTER 2U.K.Customs declarations

SECTION 5U.K.Customs declarations: consequential provision

Customs declarations made by conduct: notification, acceptance and dischargeU.K.

29.—(1) Paragraphs (2) to (4) apply in respect of chargeable goods where a Customs declaration for the free-circulation procedure is made by conduct as provided by section 4 of this chapter.

[F1(2) In relation to regulations 24, 25, 26A [F2, 26D and 26G]—

(a)notification of importation of the goods is to be treated as occurring, as the case may be—

(i)on entering the channel of a Customs office;

(ii)on entering the lane past a Customs office;

(iii)on disembarkation from the vessel; F3...

(iv)on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 25(3B)(b); [F4or]

[F5(v)on submission of information to a specified electronic system in accordance with regulation 26G(2)(a) and loading the goods (or allowing them to be loaded) in accordance with regulation 26G(2)(b); and]

(b)acceptance of the Customs declaration and discharge of the goods from the free-circulation procedure are to be treated as occurring, as the case may be—

(i)on exiting the channel;

(ii)on exiting the lane; F6...

(iii)on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven] [F7or;

(iv)in the case of a declaration by conduct in accordance with regulation 26G(1) and (2)—

(aa)where the submission of information to a specified electronic system is made before the vessel or aircraft arrives in Great Britain, arrival of the vessel or aircraft in Great Britain; or

(bb)where the submission of information to a specified electronic system is made after the vessel or aircraft arrives in Great Britain, the submission being made].

(3) In relation to regulation 26, the following are treated as occurring when the goods are delivered by [F8a universal service provider] to the addressee in the United Kingdom in the normal course of post—

F9(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)acceptance of the Customs declaration; and

(c)discharge M1 of the goods from the free-circulation procedure.

[F10(3A) In relation to regulation 26B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft—

(a)notification of importation of the goods;

(b)acceptance of the Customs declaration; and

(c)discharge of the goods from the free-circulation procedure.

(3B) In relation to regulation 26C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place—

(a)notification of importation of the goods;

(b)acceptance of the Customs declaration; and

(c)discharge of the goods from the free-circulation procedure.]

[F11(3C) In relation to regulation 26E, the following are treated as occurring when the conduct described in regulation 26E(2) occurs—

(a)acceptance of the Customs declaration; and

(b)discharge of the goods from the free-circulation procedure.]

[F12(3D) In relation to regulation 26F, the following are treated as occurring when the goods referred to in regulation 26F(1) are imported into the United Kingdom—

(a)notification of importation of the goods;

(b)acceptance of the Customs declaration; and

(c)discharge of the goods from the free-circulation procedure.]

[F13(3E) In relation to regulation 26FA, the following are treated as occurring when the conduct described in regulation 26FA(2) occurs—

(a)acceptance of the Customs declaration; and

(b)discharge of the goods from the free-circulation procedure.]

(4) Where paragraph [F14(2), (3), (3A) [F15, (3B) [F16, (3C) [F17, (3D) or (3E)]]]] applies, no notification of the acceptance or discharge is required to be made to the declarant.

(5) [F18Subject to paragraph (5A)] where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27—

(a)notification of importation of the goods is to be treated as occurring on undertaking the conduct; and

(b)acceptance of the Customs declaration is to be treated as occurring on completing the conduct.

[F19(5A) Where a Customs declaration for a temporary admission procedure is made in relation to goods imported at a RoRo listed location by conduct as provided by regulation 27, 27A or 27D—

(a)notification of importation of the goods is to be treated as occurring, as the case may be—

(i)on entering the lane past a Customs office;

(ii)on disembarking from the vessel; or and

(iii)on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 23(3B)(b);

(b)acceptance of the Customs declaration is to be treated as occurring, as the case may be—

(i)on exiting the lane; or

(ii)on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven.]

[F20(5B) Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft—

(a)notification of importation of the goods; and

(b)acceptance of the Customs declaration.

(5C) Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place—

(a)notification of importation of the goods; and

(b)acceptance of the Customs declaration.]

[F21(5D) Where a Customs declaration for a temporary admission procedure is made by conduct as provided for by regulation 27E, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27E(2) occurs.]

[F22(5E) Where a Customs declaration for a free zone procedure is made by conduct as provided by regulation 27F, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27F(2)(a) or (b) occurs.]

[F23(5F) When a customs declaration for a customs warehouse procedure is made by conduct as provided by regulation 27G, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27G(3) occurs.

(5G) When a customs declaration for an inward processing procedure is made by conduct as provided for by regulation 27H, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27H(3) occurs.]

(6) Where paragraph [F24(5), (5A), (5B) [F25, (5C) [F26, (5D) [F27, (5E), (5F), or (5G)]]]] applies, no notification of the acceptance is required to be made to the declarant.