5.—(1) The bulk Customs declaration process is the process in relation to Customs declarations provided by this regulation such that the requirements made by or under Part 1 of the Act in relation to a Customs declaration which would otherwise apply are disapplied or simplified.
(2) M1Subject to paragraph (4), an authorised declarant may use a single Customs declaration (“bulk Customs declaration”) to declare for the free-circulation procedure goods contained within two or more postal packets where—
(a)each postal packet is sent from a country or territory outside of Great Britain to a recipient in Great Britain;
[F1(b)at the time of import, full relief from import duty is available for all the goods contained in each postal packet by virtue of the case described in section 5 of the UK Reliefs document (consignments containing goods of negligible value);]
(c)the number of postal packets declared does not exceed such number as may be specified in a notice published by HMRC; and
(d)the postal packets are imported in such manner as may be specified in a notice published by HMRC.
(3) HMRC must publish a notice under paragraph (1)(c) or (d).
(4) A bulk Customs declaration may not be used to declare goods where—
(a)the goods are subject to excise duty;
(b)the goods are moved in accordance with the UP Convention;
(c)the goods are subject to a transit procedure M2 at the time the bulk Customs declaration is made;
(d)the goods are the subject of a restriction on import imposed under an enactment; or
(e)the goods are of a description specified in a notice published by HMRC.
(5) For the purpose of this regulation “excise duty” has the meaning given in section 53 of the Act.
Textual Amendments
F1Reg. 5(2)(b) substituted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 24(3); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 5 not in force at made date, see reg. 1(2)
I2Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1the meaning of goods declared for a “free-circulation procedure” is given by s 3(2) of the Act.
M2the meaning of goods declared for a “transit procedure” is given by paragraph 5 of Schedule 2 to the Taxation (Cross-border Trade) Act 2018.