Free-circulation procedure: NATO forces26E

1

A person who is a representative of NATO forces may make a Customs declaration for the free-circulation procedure in respect of goods by the conduct described in paragraph (2) if, at the time of import, full relief from import duty is available in respect of the goods to the NATO forces on whose behalf the declaration is made by virtue of the case described in section 37 of the UK Reliefs document M4 (returned goods relief).

2

The conduct referred to in paragraph (1) is the submission of a NATO form 302 to the designated HMRC office in accordance with the requirements set out in a notice published under regulation 4(3) and (4).

3

In this regulation—

• “designated HMRC office” means the customs office designated in accordance with paragraph 2(1) of Schedule 4 to the Customs Transit Procedures (EU Exit) Regulations 2018;

• “NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951 M5.

Temporary admission procedure: NATO forces27E

1

A person who is a representative of NATO forces may make a Customs declaration for a temporary admission procedure in respect of goods by the conduct described in paragraph (2) if, at the time of import, a relief from import duty is available in respect of the goods to the NATO forces on whose behalf the declaration is made.

2

In this regulation—

a

“NATO Forces” has the meaning given by regulation 26E(3);

b

the conduct referred to in paragraph (2) is that described in regulation 26E(2).

Fixed transport installations37B

1

The notification required by regulation 4(1) is deemed given when the operator of a fixed transport installation makes an entry in that operator's commercial records certifying that the chargeable goods imported into the United Kingdom using that installation—

a

have arrived at the operator's plant; or

b

have been accepted into the distribution network for those goods.

2

That operator or the consignee of those goods is deemed to be authorised under regulation 37(1) for the purposes of that importation as governed by this regulation—

a

if that operator or consignee is established in the United Kingdom, and

b

if the simplified Customs declaration in regulation 36(1) is for the free-circulation procedure.

3

Regulation 37(7) applies in relation to that operator or consignee as if the words “as a direct agent” in sub-paragraph (b), and the words of sub-paragraph (c), are omitted.

4

Regulations 36(2) and 37(1A) to (4), and (6), do not apply in the case of that operator or consignee.

5

But to comply with the EIDR procedure in regulation 36(1), that operator or consignee must—

a

make the Customs declaration in two parts comprising—

i

a simplified Customs declaration which must be made as soon as practicable after the entry in records in paragraph (1), and

ii

a supplementary Customs declaration which must be made not later than the fourth working day after the end of the month in which that entry is made (or, if the entry is made before 1^st July 2021, not later than the end of a period specified for this purpose in a notice M8 published by HMRC);

b

comply with stipulations made in a notice published by HMRC for the purposes of this regulation and the goods in question, about—

i

keeping records and making them available to an HMRC officer,

ii

making declarations for appropriate time periods,

iii

making declarations for given amounts of goods, and

iv

the proper operation of the procedure.

6

A notice in paragraph (5) may be modified, amended, replaced or withdrawn by a further such notice.

7

An indirect agent M9 making the declaration in paragraph (5)(a) on behalf of the operator or consignee must comply with the stipulations mentioned in paragraph (5)(b).

8

Where there is compliance with the EIDR procedure as modified by paragraphs (2) to (5)(a), the notifications by HMRC under paragraphs 11(1) and 17(4) of Schedule 1 to the Act are presumed given.

9

An operator or consignee who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being covered by paragraph (2) in relation to any further such importation unless and until an HMRC officer makes a decision to permit resumption (but an officer may make a decision that the authorisation is not to resume).

10

An agent M10 who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being authorised under regulation 37(1), and the authorisation is revoked.

11

A “fixed transport installation” for these purposes is a pipe-line described by section 65 of the Pipe-lines Act 1962 M11 or any technical means used for the continuous transport of electricity, gas or oil.

12

This regulation only applies in relation to an importation if the operator or consignee so elects.

13

Paragraphs (9) and (10) do not apply to any authorisation except for the purposes of this regulation.

14

This regulation does not have effect in relation to an importation of goods into Northern Ireland.

PART 13DGoods intended to be carried in a shuttle train

Goods intended to be carried in a shuttle train131G

1

Regulation 131H applies to goods which are—

a

intended to be carried in a shuttle train;

b

imported by a qualifying traveller;

c

contained within the individual's accompanied baggage;

d

personal gifts or non-commercial goods; and

e

not of a description specified in a notice published by HMRC made under this regulation.

2

In this regulation “shuttle train” has the meaning given in Schedule 1 to the Channel Tunnel (International Arrangements) Order 1993 M16;

Goods intended to be carried in a shuttle train: making of declarations131H

1

A Customs declaration must be made for the free-circulation procedure in respect of the goods by the time they are imported into the United Kingdom for the purpose of CEMA 1979.

2

This regulation does not apply where a Customs declaration may be made, or may be deemed as made, in respect of the goods under—

a

regulation 25 (free circulation procedure: miscellaneous goods);

b

regulation 26A (free circulation procedure: goods imported at RoRo listed locations);

c

regulation 27 (temporary admission procedure: miscellaneous goods);

d

regulation 27A (temporary admission procedure: RoRo listed locations);

e

paragraph 1 of Schedule 1 (the common transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018 M17;

f

paragraph 3 of Schedule 2 (the TIR transit procedure) to those Regulations; or

g

paragraph 4(1A) of Schedule 3 (the UK transit procedure) to those Regulations.