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

Customs declarations made by conduct: notification, acceptance and discharge

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.

(2) In relation to regulations 24 and 25—

(a) notification of importation of the goods is to be treated as occurring on entering the channel of a Customs office or the lane past a Customs office, as the case may be; and

(b) acceptance of the Customs declaration and discharge of the goods from the free-circulation procedure are to be treated as occurring on exiting the channel or the lane, as the case may be.

(3) In relation to regulation 26, the following are treated as occurring when the goods are delivered by the postal system to the addressee in the United Kingdom in the normal course of post—

(a) notification of importation of the goods;

(b) acceptance of the Customs declaration; and

(c) discharge(1) of the goods from the free-circulation procedure.

(4) Where paragraph (2) or (3) applies, no notification of the acceptance or discharge is required to be made to the declarant.

(5) 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.

(6) Where paragraph (5) applies, no notification of the acceptance is required to be made to the declarant.

(1)

See paragraph 17 of Schedule 1 to the Act on discharge of goods from a Customs procedure.