1. Introductory Text

3. PART 1 Introduction

   1. 1. Citation and commencement

   2. 2. Interpretation

4. PART 2 Application, claims, waivers, prior approvals and conditions

   1. 3. Reliefs – application to chargeable goods in Parts 2 to 6

   2. 4. Granting claims for relief

   3. 4A. Supplementary provision in relation to section 18 of the UK Reliefs document

   4. 5. Waiver of eligibility criteria

   5. 6. Prior approvals: applications and transitional provision

   6. 7. Relief conditions

   7. 8. Applications for waivers, variations and prior approvals

5. PART 3 General claims for relief

   1. 9. Making a claim

   2. 10. Information and evidence in relation to claims

   3. 11. Notifications further to a claim for relief

6. PART 4 Special claims for relief

   1. 12. Goods imported by post

   2. 13. Goods where Customs declaration made orally

   3. 14. Goods where Customs declaration made by conduct

   4. 15. Goods where an advance electronic declaration is made - personal gifts and non-commercial goods

   5. 16. Goods where an advance declaration is made – other chargeable goods

7. PART 5 Repayment

   1. 17. Repayment of import duty

8. PART 6 Breach of conditions

   1. 18. Notification of breach of conditions

   2. 19. Liability to import duty on a breach of a condition

9. PART 7 Authorised use

   1. 20. Lower rate of import duty - goods declared for an authorised use procedure

10. PART 8 Consequential amendments

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

    2. 22. Amendment of the Import Duty Regulations

    3. 23. Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019

    4. 24. Amendment of the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

11. Signature

12. Explanatory Note