1. Introductory Text

2. PART 1 Introductory provisions

   1. 1. Citation, commencement and effect

   2. 2. Interpretation etc.

3. PART 2 Importations

   1. 3. Application of Part 2

   2. 4. Making of a Customs declaration for the free-circulation procedure

   3. 5. Completion of the Customs declaration

   4. 6. Imported goods not to be subject to the control of any HMRC officer

   5. 7. Verification

4. PART 3 Exports

   1. 8. Application of Part 3

   2. 9. Making of a declaration for a common export procedure

   3. 10. Completion of the export declaration

   4. 11. Verification

5. PART 4 Contravention

   1. 12. Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

6. Signature

7. Explanatory Note