C1PART 2Importations

Annotations:
Modifications etc. (not altering text)

C1Making of a Customs declaration for the free-circulation procedureI1I2C14

1

The eligible person may, by conduct of a description specified in a public notice given by HMRC Commissioners, declare the goods for the free-circulation procedure M1.

2

An individual may make such a declaration, by such conduct, on behalf of the eligible person in any case specified in the public notice.

3

The declaration is treated as constituting notification of the importation of the goods into the United Kingdom for the purposes of section 34(1)(b) of the Act.

4

The person who made the declaration is to be treated as having been notified under paragraph 11 of Schedule 1 to the Act at the time that the conduct occurs.

5

Once the conduct occurs, the goods—

a

are to be treated as having been released to the free-circulation procedure;

b

cease to be chargeable goods; and

c

become domestic goods.