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

Advance electronic declarations by qualifying travellers [F1 : personal gifts and non-commercial goods] U.K.

39.—(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; [F2 and]

(c) the declaration is complete; F3 ...

F3 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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) [F4 subject to [F5 paragraphs (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.

[F6 (8) 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.]

[F7 (10) 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.]

Textual Amendments

F1 Words in reg. 39 heading inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(17); S.I. 2020/1643, reg. 2, Sch.

F2 Word in reg. 39(1)(b) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(18)(a); S.I. 2020/1643, reg. 2, Sch.

F3 Reg. 39(1)(d) and word 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(18)(b); S.I. 2020/1643, reg. 2, Sch.

F4 Words in reg. 39(3)(b) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(18)(c); S.I. 2020/1643, reg. 2, Sch.

F5 Words in reg. 39(3)(b) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(18)(c); S.I. 2020/1643, reg. 2, Sch. and substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(12)(a); S.I. 2020/1643, reg. 2, Sch.

F6 Reg. 39(8)(9) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(18)(d); S.I. 2020/1643, reg. 2, Sch.

F7 Reg. 39(10)(11) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(12)(b); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Pts. 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

I1 Reg. 39 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 See section 34 of the Act on presentation of goods.