C1PART 4Declarations

Annotations:
Modifications etc. (not altering text)

C1CHAPTER 5Advance electronic declarations by qualifying travellers

C1Advance electronic declarations by qualifying travellers F1: personal gifts and non-commercial goodsI1C139

1

Paragraphs (2) and (3) apply in respect of goods imported by an individual who is a qualifying traveller which are personal gifts or non-commercial goods contained within the individual's accompanied baggage where—

a

a Customs declaration is made for the free-circulation procedure in respect of the goods;

b

the declaration is made in accordance with the electronic form specified in a public notice made under paragraph 4(a) of Schedule 1 to the Act; F2and

c

the declaration is complete; F3...

F3d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

Notification of acceptance of the declaration is to be treated as occurring at the time that an HMRC officer is satisfied that the goods have been presented M1 to Customs on import.

3

Notification of discharge of the goods from the free-circulation procedure is to be treated as occurring—

a

subject to paragraph (5), at the time when the individual as a pedestrian exits a channel of a Customs office whilst taking the goods with the individual; or

b

F4subject to F7paragraphs (9) and (11) where the individual is driving, or being driven in, a vehicle carrying the goods which has prominently displayed on its windscreen a sticker stating “Nothing to declare”, at the time when the vehicle exits a lane past a Customs office.

4

Paragraph (5) applies where—

a

the goods are delayed in transit to the United Kingdom;

b

in consequence, the individual as a pedestrian exits a channel of a Customs office without taking the goods with the individual; and

c

subsequently, the goods arrive in the United Kingdom.

5

Notification of discharge of the goods from the free-circulation procedure is to be treated as occurring at the time an HMRC officer is satisfied that the goods have been presented to Customs on import.

6

For the purposes of paragraph (3)(a), the channel must be—

a

the first such channel available to the individual to make a Customs declaration after arrival in the United Kingdom; and

b

either—

i

signed as “Green” or “Nothing to declare”; or

ii

the only channel which exists or is operating.

7

For the purposes of paragraph (3)(b), the Customs office must be the first such office available to the individual to make a Customs declaration after arrival in the United Kingdom and the lane must be designated as a lane to be used for the purpose of making a Customs declaration.

F58

Paragraph (9) applies where—

a

the goods are to be imported at a RoRo listed location; and

b

the individual is driving, or being driven in, a vehicle carrying the goods.

9

Where this paragraph applies, notification of discharge of the goods from the free-circulation procedure is to be treated as occurring when the individual drives the vehicle across the boundary of the RoRo listed location.

F610

Paragraph (11) applies where—

a

the goods are to be imported at an other listed location; and

b

the individual is driving, or being driven in, a vehicle carrying the goods.

11

Where this paragraph applies, notification of discharge of the goods from the free-circulation procedure is to be treated as occurring when the individual drives the vehicle across the boundary of the other listed location.