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) Subject to paragraph (4), an authorised declarant may use a single Customs declaration (“bulk Customs declaration”) to declare for the free-circulation procedure(1) 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;
(b)each postal packet consists of goods, in respect of which, at the time of import, a relief from import duty is available to the recipient of the goods;
(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 (2)(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(2) 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.
the meaning of goods declared for a “free-circulation procedure” is given by s 3(2) of the Act.
the meaning of goods declared for a “transit procedure” is given by paragraph 5 of Schedule 2 to the Taxation (Cross-border Trade) Act 2018.