C1PART 2Importations
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.
Pt. 2 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 35; S.I. 2020/1643, reg. 2, Sch.