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

Exceptions to requirement to make a supplementary Customs declaration

35.—(1) A supplementary Customs declaration is not required in respect of chargeable goods where the Customs procedure for which the goods are declared by the authorised declarant is a storage procedure(1).

(2) A supplementary Customs declaration is not required in respect of chargeable goods where—

(a) the Customs procedure for which the goods are declared (“the current declaration”) by the authorised declarant is a special Customs procedure(2), except a storage procedure;

(b) the goods were discharged to the current procedure by reason of previously being declared (“the previous declaration”) by the authorised declarant for a special Customs procedure;

(c) the previous declaration—

(i) was not made using the simplified Customs declaration process or, if it was so made, the declaration included making a supplementary Customs declaration; or

(ii) was made by the EIDR procedure; and

(d) the current declaration is made by the EIDR procedure.

(3) A supplementary Customs declaration is not required in respect of chargeable goods where—

(a) the value of the goods does not exceed £900 and the weight of the goods does not exceed 1000kg;

(b) an HMRC officer considers that all the information required to discharge the goods from the Customs procedure has been provided by or with the simplified Customs declaration without the need for a supplementary Customs declaration; and

(c) the simplified Customs declaration is not made by the EIDR procedure.

(4) Paragraphs (1) to (3) do not apply where—

(a) the chargeable goods are subject to a quota;

(b) the amount of import duty is dependent on whether or not the quota has been exceeded;

(c) whether or not the quota has been exceeded is determined by reference to the time when a Customs declaration is accepted; and

(d) to enable an HMRC officer to determine the amount of import duty, the information provided in, or accompanying, a supplementary Customs declaration is required.

(5) In a case to which paragraph (4) applies—

(a) a request that HMRC apply the tariff which applies if the quota is not exceeded must be included in the supplementary Customs declaration; and

(b) where the simplified Customs declaration is made using the EIDR procedure, the time when the declaration is entered into the EIDR electronic system is the time by reference to which it is determined whether or not the quota has been exceeded.

(1)

“A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

(2)

“Special Customs procedure” is defined in section 3(4) of the Act.