C1PART 2Presentation of goods to Customs
C1Notification of importationI1C14
1
Subject to F2paragraphs (2)F7, (3A) F10...F15(3AB) F37, (3AC), (6A) and (6C) and regulations 5 and 6, a notification of the importation of goods M1 into the United Kingdom must be given to HMRC by one of the following—
a
the person who imports the goods;
F16aa
the goods were Union goods immediately before they were imported into the United Kingdom;
b
a person on whose behalf another person imports the goods;
c
a person who is responsible for the carriage of the goods when they are imported;
e
a person approved by HMRC in relation to premises where goods are kept for a storage procedure M3 where the goods are declared for a storage procedure.
F21f
where the goods are to be kept in a free zone—
i
a person authorised by HMRC to carry out a free zone activity in that free zone; or
ii
a responsible authority for that free zone.
2
Where regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies, F3and the goods are of a type specified in a notice published by HMRC, notification must be given by the person who makes a Customs declaration in respect of the goods.
3
The notification must—
a
contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;
b
be made in the form and manner specified in that notice; and
F13A
Where—
a
paragraph (2) does not apply;
F22aa
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies; F29...
c
F31d
a notification of embarkation was required in respect of the goods under regulation 131I (notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations), that notification has been provided,
the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with F9paragraphs (1) and (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.
F113AB
Where—
a
regulation 131C (unaccompanied goods: making of declarations) applies; and
b
a Customs declaration has been made in respect of the goods in accordance with that regulation,
the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are treated as being imported into the United Kingdom under article 5(2)(c) of the Channel Tunnel (Customs and Excise) Order 1990.
F173AC
Where—
a
regulation 131F(3) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations) applies; F32...
F33aa
a notification of embarkation was required in respect of the goods under regulation 131I and that notification has been provided; and
F23b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
a Customs declaration has been made in respect of the goods in accordance with regulation 131F(3),
the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.
3B
3C
Where—
b
F41c
section 30C(3) of the Act applies to the goods,
the person must give a notification to HMRC that the goods have arrived in the United Kingdom.
3D
A notification under paragraph (3C) must—
a
contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;
b
be made in the form and manner specified in that notice; and
c
be given by the end of the working day after the day on which the goods arrived in the United Kingdom F26, or such shorter or longer period as may be specified in a notice published by HMRC Commissioners.
F343E
Where a declaration for the goods was made prior to importation and a notification of importation has not been provided or deemed to have been provided under this regulation, the person who made a customs declaration in respect of the goods must provide a notification to HMRC that the goods have arrived in the United Kingdom.
3F
A notification referred to in paragraph (3E) must—
a
contain the matters specified and be accompanied by the documents specified in a notice published by HMRC Commissioners;
b
be made in the form and manner specified in that notice;
c
be provided before the end of the period specified in the notice given by HMRC commissioners or such longer period as an HMRC officer may, in any particular case or any particular description of case, allow.
3G
HMRC Commissioners must publish a notice specifying the matters referred to in paragraph (3F).
3H
Where a notification is provided in accordance with paragraphs (3E) and (3F), the person who made the customs declaration is deemed to have provided a notification of importation in accordance with paragraphs (1) and (3), at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.
4
HMRC Commissioners must publish a notice specifying the matters referred to in paragraph (3) and may, for example, specify that details of the following be included in a notification of importation—
a
the person making the notification;
b
the goods; or
c
any entry summary declaration, Customs declaration or temporary storage declaration made in respect of the goods.
5
A qualifying traveller may give a F4notification of importation before importation in relation to non-commercial goods contained within accompanied baggage F5and personal gifts if—
a
F6b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F276
A person may give a notification of importation before the goods arrive at a place specified in the notice made under paragraph (3) where—
a
a Customs declaration has been made in respect of the goods;
b
the person who made the Customs declaration is not a qualifying traveller;
c
the Customs declaration has not been treated as withdrawn under paragraph 3(2) of Schedule 1 to the Act; and
d
the person making the notification of importation has a reasonable expectation that the goods will arrive at a place specified in the notice made under paragraph (3) within four hours of the notification being made.
F356A
Where a person has submitted information to a specified electronic system as required by regulation 26G(2)(a) (UK Continental Shelf simplified import procedure) that person is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the information is submitted.
F366B
Where regulation 39A (mandatory advance declarations by qualifying travellers: other chargeable goods) applies, the notification of importation must be given within a time specified in a notice published by HMRC commissioners.
6C
Where regulation 39A applies in respect of goods; and—
a
the person importing the goods is a high risk person; or
b
the goods are specified in a notice published by HMRC,
notification of importation must be given at a place specified in a notice published by HMRC commissioners and in a form and manner specified in that notice.
6D
A person is a “high risk person” for the purpose of paragraph (6C)(a) if that person is not treated as an “eligible person” under regulation 85A (authorisations not requiring an application but subject to revocation), that is they are neither—
a
treated as an eligible person in relation to F39paragraph (6C)(a) by regulation 85A(2) (authorisation automatically granted); nor
b
approved as an eligible person F40in relation to paragraph (6C)(a) under regulation 85A(8) (application for authorisation following revocation).
6E
HMRC Commissioners must publish a notice specifying the matters referred to in paragraphs (6B) and (6C).
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.