the Customs procedure for which the goods are declared (“the current declaration”) by the authorised declarant is a special Customs procedure38, except a storage procedure;

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;

the current declaration is made by the EIDR procedure.

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

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

the simplified Customs declaration is not made by the EIDR procedure.

the chargeable goods are subject to a quota;

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

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

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

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

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.