Simplified Customs declaration processU.K.
32.—(1) To comply with the simplified Customs declaration process, an authorised declarant must [F1comply with paragraphs (1A) and (1B).] F2...
[F3(1A) The authorised declarant must make the type of Customs declaration which applies in respect of the chargeable goods in two parts, comprising—
(a)a simplified Customs declaration, which must be made by no later than the end of the period which applies to making the Customs declaration in respect of the goods; and
(b)except as provided by regulation 35, a supplementary Customs declaration which must be made by no later than the end of the applicable period set out in a public notice.
(1B) The authorised declarant must provide HMRC with a summary of all Customs declarations made under paragraph (1A) each month (a “final supplementary declaration”) by no later than the end of the period specified in a notice published by HMRC, in the form and manner and containing such information as is specified in that notice .
(1C) HMRC must publish a notice for the purposes of paragraphs (1A) and (1B).]
(2) Subject to regulation 34, by the end of the period which respectively applies to the making of the simplified Customs declaration or the supplementary Customs declaration, the authorised declarant must make available for inspection by an HMRC officer any documents required to accompany the respective declarations.
(3) Notification by HMRC to the authorised declarant that the part of the Customs declaration which is the simplified Customs declaration is accepted, is notification of acceptance of the Customs declaration.
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Textual Amendments
F1Words in reg. 32(1) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(8)(a)
F2Words in reg. 32(1) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(8)(a)
F3Reg. 32(1A)-(1C) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(8)(b)
F4Reg. 32(4)-(7) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(11); S.I. 2020/1643, reg. 2, Sch.
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.
Commencement Information
I1Reg. 32 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.