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Introductory Text
PART 1 Introduction
1.Citation and commencement
2.Interpretation
PART 2 Application, claims, waivers, prior approvals and conditions
3.Reliefs – application to chargeable goods in Parts 2 to 6
4.Granting claims for relief
5.Waiver of eligibility criteria
6.Prior approvals: applications and transitional provision
7.Relief conditions
8.Applications for waivers, variations and prior approvals
PART 3 General claims for relief
9.Making a claim
10.Information and evidence in relation to claims
11.Notifications further to a claim for relief
PART 4 Special claims for relief
12.Goods imported by post
13.Goods where Customs declaration made orally
14.Goods where Customs declaration made by conduct
15.Goods where an advance electronic declaration is made - personal gifts and non-commercial goods
16.Goods where an advance declaration is made – other chargeable goods
PART 5 Repayment
17.Repayment of import duty
PART 6 Breach of conditions
18.Notification of breach of conditions
19.Liability to import duty on a breach of a condition
PART 7 Authorised use
20.Lower rate of import duty - goods declared for an authorised use procedure
PART 8 Consequential amendments
21.Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003
22.Amendment of the Import Duty Regulations
23.Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
24.Amendment of the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
Signature
Explanatory Note