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The Customs (Import Duty) (EU Exit) Regulations 2018

Type Statutory-Instrument

Publication 2018-11-29

Last updated 2025-07-16

State In force

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Made: 29th November 2018

Laid before the House of Commons: 30th November 2018

Coming into force in accordance with regulation 1(2), (3) and (4)

The Treasury, in exercise of the powers conferred by sections 16, 21(2) and (7), 22, 23(3), (6) and (7), 27(1), 32(7), (8), (10) and (13), 33(5) and (8), 34(5), 51, 52 and 56(1) and (3) of, and paragraphs 1(7), 2(2), 3(1) and (5), 5(1), 6(1) and (2), 9(1) and 19(2) of Schedule 1, paragraphs 3(1)(b), 5, 6, 10 and 11 of Schedule 6 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 , make the following Regulations.

Further to section 28 of that Act, the Treasury in exercising the function of making the following Regulations have had regard to international agreements to which Her Majesty's government in the United Kingdom is a party which are relevant to the exercise of that function.

The Treasury considers it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

PART 1 — Introductory provisions

Citation and commencement

1

(1) These Regulations may be cited as the Customs (Import Duty) (EU Exit) Regulations 2018.

(2) Subject to paragraphs (3) and (4), these Regulations come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

(3) This regulation comes into force on 2nd January 2019.

(4) The following provisions come into force on 2nd January 2019 for the purposes of any approval or authorisation required by or under these Regulations—

(a) regulations 2 and 3;

(b) regulations 14, 30, 31, 36 and 37 (simplified Customs declarations and the EIDR procedure) of Part 4 (declarations);

(d) Part 10 (guarantees), except for regulation 100.

Interpretation

2

In these Regulations—

(1) In these Regulations—

“the Act” means the Taxation (Cross-border Trade) Act 2018;

“accompanied baggage” means baggage which—accompanies an individual when arriving in the United Kingdom; orwould have so accompanied an individual had the baggage not been delayed in transit to the United Kingdom;

“the ATA Convention” means the Customs Convention on the “A.T.A. Carnet” for the Temporary Admission of Goods, (Brussels, December 6, 1961) ;

“Customs obligation” means any obligation or requirement imposed by or under—the Act in relation to a duty of customs;CEMA 1979 ;the EU Customs Code as it had effect in the United Kingdom before IP completion day; orafter IP completion day—the EU Customs Code as it has effect in Northern Ireland;the EU Customs Code as it has effect in Great Britain, except the EUCL;the EUCL insofar as it continues to have effect as provided for by Part 15 of these Regulations or the Customs (Transitional) (EU Exit) Regulations 2020; orthe EU Customs Code to the extent that is has effect in the United Kingdom as a result of the EU withdrawal agreement;

“customs warehouse” means premises owned, occupied or otherwise used by a person who is approved by HMRC under the special procedures regulations to operate the premises as a place to keep goods declared for a storage procedure;

“the Delegated Regulation” means the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning provisions of the Union Customs Code;

“EIDR procedure” has the meaning given by regulation 36(1);

“entry summary declaration” has the same meaning as it has in Article 5(9) of the UCC;

“EUCL” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Act;

“EU Customs Code” means—the UCC;the Delegated Regulation; ...Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code; and Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446;

“EU customs procedure” has the meaning given to “customs procedure” by Article 5(16) of the UCC;

“free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979;

“free zone activity” means an activity falling within the description in regulation 3(2)(c) of the special procedures regulations (authorisation requirement);

“free zone business” means a person authorised to declare goods for a free zone procedure or to carry out a free zone activity and an authorisation as a free zone business is an authorisation to carry out one or both of those activities;

"guaranteeing association” has the same meaning as in the Article 1 of the ATA Convention, Article 1 of Annex A to the Istanbul Convention or Article 1(q) of the TIR Convention, as the case may be;

“the Istanbul Convention” means the Convention on Temporary Admission (Istanbul, 26 June 1990) ;

“MRN” means a master reference number issued by HMRC in respect of goods further to any of the following being provided to HMRC—an entry summary declaration;a temporary storage declaration; ora Customs declaration;

“non-commercial goods” means goods—which are provided by one individual to another;where no payment is made, directly or indirectly, for the goods by the recipient;which are for the personal use of the recipient; andwhich do not form part of a series of consignments of goods made between the individuals;

“non-Union goods” has the same meaning as it has in article 5(24) of the UCC;

“personal gifts” means goods contained within accompanied baggage of a qualifying traveller which—are intended for an individual's personal use;are not imported for commercial purposes; anddo not form part of a series of consignments of goods imported by the qualifying traveller;

“qualifying traveller” means an individual who—is not resident in the United Kingdom and is arriving in the United Kingdom for a temporary stay; oris resident in the United Kingdom and is returning after a temporary stay outside the United Kingdom;

“qualifying vehicle” means a vehicle which meets the following conditions—all of the passengers on board the vehicle have embarked on it to undertake an international journey and have yet to disembark at their intended destination;the vehicle—has entered the United Kingdom in the course of a journey from outside the United Kingdom to a port, airport or railway station in the United Kingdom; orhas departed from the United Kingdom destined for a port, airport or railway station located outside the United Kingdom;

“responsible authority” means a person appointed as a responsible authority for a free zone under section 100A(3)(c) of CEMA 1979, and references to a responsible authority for a free zone are to a responsible authority so appointed in relation to that free zone;

“single guarantee” has the meaning given by regulation 97(1);

“special procedures regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;

“stores” has the same meaning as it has in section 1 of CEMA 1979;

“the temporary admission document” has the same meaning as it has in regulation 2(1) of the special procedures regulations;

“temporary storage declaration”, except in Part 15, has the meaning given by regulation 8(2);

“temporary storage facility”, except in Part 15, has the same meaning as it has under section 25 of CEMA 1979 ;

“the TIR Convention” means the Customs Convention on the International Transport of Goods under cover of TIR Carnets (Geneva, 14 November 1975) ;

“transitional EIDR procedure” has the meaning given by regulation 29D(1);

“the UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;

“the UK sector of the continental shelf” means the areas designated by Order in Council under section 1(7) of the Continental Shelf Act 1964;

“universal service provider” means either—a “designated operator” within the meaning given in the Constitution of the Universal Postal Union done at Vienna on 10 July 1964, as amended by the Additional Protocols, but limited to the circumstances where those designated operators are acting—within the member country that designated them as such; andin accordance with the UP Convention; oran operator designated by HMRC in a public notice made under paragraph 1(1) of Schedule 5 to the Customs Transit Procedures (EU Exit) Regulations 2018.

“UP Convention” means the Universal Postal Convention, as most recently done at Riyadh on 5 October 2023, and any Regulations made under it.

“vehicle” has the same meaning as it has in section 1 of CEMA 1979;

“vehicle operator” has the same meaning as it has in section 1 of CEMA 1979;

“working day” means any day except—a Saturday or Sunday;Good Friday or Christmas day; ora bank holiday within the meaning of section 1 of the Banking and Financial Dealings Act 1971 , including those bank holidays in part only of the United Kingdom.

(2) In these Regulations—

(a) a declaration of goods for “a customs warehouse procedure” is a declaration of goods for a storage procedure in a case where the goods are to be kept in a customs warehouse; and

(b) a declaration of goods for “a free zone procedure” is a declaration of goods for a storage procedure in a case where the goods are to be kept in a free zone.

Establishment and notices and notifications

3

(1) In these Regulations, a person is established in the United Kingdom—

(a) in the case of an individual, where the individual is resident in the United Kingdom; and

(b) in any other case, where the person—

(i) has a registered office in the United Kingdom; or

(ii) has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform.

(2) In these Regulations, a notice or notification means one made in writing and a requirement to notify is to be read accordingly.

(3) A notice published by HMRC under these Regulations may make different provision for different cases or different purposes.

PART 2 — Presentation of goods to Customs

Notification of importation

4

(1) Subject to paragraphs (2) , (3A) ... (3AB) , (3AC), (6A) and (6C) and regulations 5 and 6, a notification of the importation of goods into the United Kingdom must be given to HMRC by one of the following—

(a) the person who imports the goods;

(b) a person on whose behalf another person imports the goods;

(d) a person who makes a Customs declaration in respect of the goods; ...

(e) a person approved by HMRC in relation to premises where goods are kept for a storage procedure where the goods are declared for a storage procedure.

(f) where the goods are to be kept in a free zone—

(i) a person authorised by HMRC to carry out a free zone activity in that free zone; or

(ii) a responsible authority for that free zone.

(2) Where regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies, and the goods are of a type specified in a notice published by HMRC, notification must be given by the person who makes a Customs declaration in respect of the goods.

(3) The notification must—

(a) contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;

(b) be made in the form and manner specified in that notice; and

(i) three hours from the time of arrival of the goods at a place specified in that notice, or

(ii) if that place is closed on the expiry of three hours from the time of arrival of the goods, one hour of that place next opening.

(3A) Where—

(a) paragraph (2) does not apply;

(aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies; ...

(d) a notification of embarkation was required in respect of the goods under regulation 131I (notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations), that notification has been provided,

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

(3AB) Where—

(a) regulation 131C (unaccompanied goods: making of declarations) applies; and

(b) a Customs declaration has been made in respect of the goods in accordance with that regulation,

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are treated as being imported into the United Kingdom under article 5(2)(c) of the Channel Tunnel (Customs and Excise) Order 1990.

(3AC) Where—

(a) regulation 131F(3) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations) applies; ...

(aa) a notification of embarkation was required in respect of the goods under regulation 131I and that notification has been provided; and

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3B) Where paragraph (3A), (3AB) or (3AC) applies, the person who made the declaration is to be treated as having been notified under paragraph 11 of Schedule 1 to the Act immediately after the person is deemed to have notified HMRC under paragraph (3A), (3AB) or (3AC).

(3C) Where—

(a) a person is deemed to have notified HMRC under paragraph (3A), (3AB) or (3AC); ...

(b) the Customs declaration in respect of the goods was not made using the EIDR procedure or the transitional EIDR procedure, and

the person must give a notification to HMRC that the goods have arrived in the United Kingdom.

(3D) A notification under paragraph (3C) must—

(a) contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;

(b) be made in the form and manner specified in that notice; and

(c) be given by the end of the working day after the day on which the goods arrived in the United Kingdom , or such shorter or longer period as may be specified in a notice published by HMRC Commissioners.

(3E) Where a declaration for the goods was made prior to importation and a notification of importation has not been provided or deemed to have been provided under this regulation, the person who made a customs declaration in respect of the goods must provide a notification to HMRC that the goods have arrived in the United Kingdom.

(3F) A notification referred to in paragraph (3E) must—

(a) contain the matters specified and be accompanied by the documents specified in a notice published by HMRC Commissioners;

(b) be made in the form and manner specified in that notice;

(c) be provided before the end of the period specified in the notice given by HMRC commissioners or such longer period as an HMRC officer may, in any particular case or any particular description of case, allow.

(3G) HMRC Commissioners must publish a notice specifying the matters referred to in paragraph (3F).

(3H) Where a notification is provided in accordance with paragraphs (3E) and (3F), the person who made the customs declaration is deemed to have provided a notification of importation in accordance with paragraphs (1) and (3), at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

(4) HMRC Commissioners must publish a notice specifying the matters referred to in paragraph (3) and may, for example, specify that details of the following be included in a notification of importation—

(a) the person making the notification;

(b) the goods; or

(5) A qualifying traveller may give a notification of importation before importation in relation to non-commercial goods contained within accompanied baggage and personal gifts if—

(a) a Customs declaration for the free-circulation procedure is made in respect of the goods before importation; ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) A person may give a notification of importation before the goods arrive at a place specified in the notice made under paragraph (3) where—

(a) a Customs declaration has been made in respect of the goods;

(b) the person who made the Customs declaration is not a qualifying traveller;

(d) the person making the notification of importation has a reasonable expectation that the goods will arrive at a place specified in the notice made under paragraph (3) within four hours of the notification being made.

(6A) Where a person has submitted information to a specified electronic system as required by regulation 26G(2)(a) (UK Continental Shelf simplified import procedure) that person is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the information is submitted.

(6B) Where regulation 39A (mandatory advance declarations by qualifying travellers: other chargeable goods) applies, the notification of importation must be given within a time specified in a notice published by HMRC commissioners.

(6C) Where regulation 39A applies in respect of goods; and—

(a) the person importing the goods is a high risk person; or

(b) the goods are specified in a notice published by HMRC,

notification of importation must be given at a place specified in a notice published by HMRC commissioners and in a form and manner specified in that notice.

(6D) A person is a “high risk person” for the purpose of paragraph (6C)(a) if that person is not treated as an “eligible person” under regulation 85A (authorisations not requiring an application but subject to revocation), that is they are neither—

(a) treated as an eligible person in relation to paragraph (6C)(a) by regulation 85A(2) (authorisation automatically granted); nor

(b) approved as an eligible person in relation to paragraph (6C)(a) under regulation 85A(8) (application for authorisation following revocation).

(6E) HMRC Commissioners must publish a notice specifying the matters referred to in paragraphs (6B) and (6C).

No requirement to present on import: force majeure

5

(1) There is no requirement for a person to present goods to Customs on import if in the opinion of an HMRC officer the importation was not intended and was caused by abnormal and unforeseeable circumstances beyond that person's control.

(2) In considering whether an importation was not intended and was caused by abnormal and unforeseeable circumstances beyond a person's control, an HMRC officer must consider the following criteria—

(a) whether or not the goods are salvage;

(b) the location of the goods;

(d) whether or not the person who would otherwise be required to present the goods acted reasonably in all the circumstances.

No requirement to present on import: temporary unloading

6

There is no requirement to present the goods to Customs on import where—

(a) goods are unloaded from a vessel , train or aircraft solely to enable other goods on that vessel , train or aircraft to be unloaded or other goods to be loaded;

(b) the goods are reloaded onto the vessel , train or aircraft as soon as practicable after the other goods have been unloaded or loaded; and

PART 3 — Temporary storage

Interpretation

7

In this Part—

(a) “approved person” has the meaning given by regulation 12(1);

(b) “TS declarant” has the meaning given by regulation 8(4).

Temporary storage declarations

8

(1) This regulation applies to goods which are subject to paragraph 1(2) of Schedule 1 to the Act .

(2) Except where paragraph (7) applies, a declaration (“a temporary storage declaration”) must be made in accordance with paragraphs (3) and (5) in respect of the goods.

(3) The temporary storage declaration may be made by one of the following—

(a) the person who imports the goods;

(b) a person on whose behalf another person imports the goods; or

(4) A person who makes a temporary storage declaration is a “TS declarant”.

(5) A temporary storage declaration must—

(a) contain the matters specified in a notice (“a temporary storage declaration notice”) published by HMRC;

(b) be made in the form and manner specified in that notice; and

(6) HMRC must publish a temporary storage declaration notice and may, for example, specify that details of any of the following be included in a temporary storage declaration—

(a) the person making the temporary storage declaration;

(b) the goods;

(d) the MRN.

(7) No temporary storage declaration is required in respect of goods if a Customs declaration is made in respect of the goods by no later than the time that the goods are presented to Customs.

Amendment of temporary storage declarations

9

(1) Subject to paragraphs (2) and (3), a TS declarant may amend a temporary storage declaration made by the TS declarant.

(2) No amendment may be made—

(a) after the time when the goods are released to a Customs procedure ;

(b) which adds further goods to the declaration; or

(3) Subject to paragraph (4), no amendment may be made after the time when an HMRC officer notifies the TS declarant that the officer—

(a) intends to examine the goods; or

(b) has established that the contents of the temporary storage declaration are incorrect.

(4) Paragraph (3) does not apply in relation to an amendment required under regulation 83(2) (Customs agents: disclosure of withdrawal of an appointment).

Withdrawal of temporary storage declarations

10

A temporary storage declaration is treated as withdrawn if the goods in respect of which the declaration is made are not presented to Customs within 30 days of the date on which the declaration is made.

Temporary storage declarations: failure to make and withdrawal

11

(1) Paragraph (2) applies to goods imported into the United Kingdom in respect of which a temporary storage declaration—

(a) is not made as required by regulation 8(2); or

(b) is treated as withdrawn as provided by regulation 10.

(2) The goods are to be treated—

(a) as imported but not presented to Customs on import; and

(b) in consequence as goods to which section 5(1) of the Act applies.

Handling of goods in temporary storage

12

(1) A person who holds the approval to operate a temporary storage facility (“the approved person”) may only carry out, in relation to goods that are in temporary storage, the type of activity described in paragraph (2).

(2) The approved person may handle the goods—

(a) whilst the goods are in the temporary storage facility in relation to which the person holds the approval where that is necessary—

(i) to preserve the goods in the state they were in at the time of their import, excluding any handling which modifies the appearance or technical characteristics of the goods; or

(ii) to examine or take samples of the goods in order to determine the classification of the goods for the purposes of the customs tariff , their value for customs purposes or the Customs procedure which should apply to the goods; or

(b) in order to transport the goods to a temporary storage facility or other premises, where that is required or approved by an HMRC officer.

(2A) If—

(a) there is no temporary storage facility at the place of importation, approved wharf or examination station at which the goods are located;

(b) the goods are subject to regulation 131(2) (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations), or 131F(3) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations); and

(c) a temporary storage declaration has been made in accordance with regulation 8(3) and (5) (temporary storage declarations),

the approval of an HMRC officer for the transport of the goods to the temporary storage facility listed in the declaration, by the person approved to operate that facility is to be treated as given.

(3) The approved person must keep a record of any handling of the goods—

(a) whilst the goods are in the temporary storage facility, whether the handling falls within paragraph (2)(a) or otherwise; or

(b) whilst the goods are being moved pursuant to paragraph (2)(b).

(4) The approved person must—

(a) keep the record in such form, if any, as specified in a notice published by HMRC; and

(b) preserve the record for the period of three years beginning with the date on which the handling occurred.

(5) For the purposes of section 25A of CEMA 1979 —

(a) the restriction provided by paragraph (1) is to be treated as a restriction attaching to the approval of the approved person; and

(b) the matters provided by paragraphs (3) and (4) are to be treated as conditions attaching to the approval of the approved person.

(6) In this regulation—

goods are in temporary storage if they have not been released to a Customs procedure and—they are, or have been, subject to the requirement in regulation 8(2); ora temporary storage declaration is deemed to have been made in respect of them in accordance with paragraph 14(3) or 39(3) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018;

“approved wharf” has the meaning given by section 20A CEMA 1979;

“examination station” has the meaning given by section 22A CEMA 1979.

Breach of handling requirement

13

Where—

(a) goods are in the possession or control of an approved person; and

(b) the approved person fails to comply with paragraph (1), (3) or (4) of regulation 12 in respect of the goods,

the temporary storage declaration in respect of the goods is to be treated as withdrawn and regulation 11(2) applies.

PART 4 — Declarations

CHAPTER 1 — Preliminary

Interpretation

14

In this Part—

“authorised declarant” has the meaning given by regulation 31(1);

“customs and excise airport” has the meaning given by section 21(7) of CEMA 1979;

“Customs office” means premises used by HMRC for the purposes of exercising its functions under the Act;

“EIDR electronic system” has the meaning given by regulation 36(3);

“EIDR records” has the meaning given by regulation 36(3)(b);

“eligible person” has the meaning given by regulation 29B(1);

“imported at a RoRo listed location” includes treated as imported into the United Kingdom by article 5(2) of the Channel Tunnel (Customs and Excise) Order 1990;

“Oral or By conduct list” means the document entitled “List of Goods Applicable to Oral and By Conduct Declarations, version 6, dated 11th December 2022;

“other listed location” has the meaning given by regulation 131E(1);

“pleasure craft” means a vessel which, at the time of its arrival in the United Kingdom, is being used for private recreational purposes;

“port” has the meaning given in section 1 of CEMA 1979;

“private aircraft” has the meaning given in paragraph 1 of Schedule 1 to the Air Navigation Order 2016;

“relevant vehicle” has the meaning given by regulation 131D;

“RoRo listed location” has the meaning given by regulation 130(1);

RoRo vehicle” has the meaning given by regulation 129;

“simplified Customs declaration” and “supplementary Customs declaration” mean the two parts of a Customs declaration identified as such in a public notice given by HMRC Commissioners under paragraph 7(1) of Schedule 1 to the Act which notice specifies the information to be contained in, and the documents to accompany, the respective parts;

“simplified Customs declaration process” has the meaning given by regulation 30(1).

“transitional EIDR electronic system” has the meaning given by regulation 29D(3);

“transitional EIDR records” has the meaning given by regulation 29D(3)(b);

“transitional EIDR simplified Customs declaration process” has the meaning given by regulation 29A(1);

“transitional simplified Customs declaration” and “transitional supplementary Customs declaration” mean the two parts of a Customs declaration identified as such in a public notice given by HMRC Commissioners under paragraph 7(1) of Schedule 1 to the Act which notice specifies the information to be contained in, and the documents to accompany, the respective parts.

“UK Reliefs document” has the same meaning as it has in the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.

“unaccompanied chargeable goods” has the meaning given by regulation 131F(2).

CHAPTER 2 — Customs declarations

SECTION 1 — UK establishment and goods excluded from sections 2 to 4 of this chapter

Eligibility of persons to make Customs declarations: UK establishment

15

(1) Subject to paragraph (2), a person eligible to make a Customs declaration in respect of chargeable goods may not do so unless the person is established in the United Kingdom.

(2) The requirement provided by paragraph (1) does not apply to—

(a) a person who declares chargeable goods for a special Customs procedure except a customs warehouse procedure;

(b) a Customs agent acting in that capacity; or

Goods excluded from sections 2 to 4

16

(1) Subject to paragraphs (2) and (3), none of the provisions in sections 2 to 4 of this chapter apply to chargeable goods which are the subject of—

(a) an application for repayment or remission of import duty which has not been rejected or determined;

(b) a tariff suspension further to any regulations made under section 12 of the Act; or

(2) Regulations 22(4) or (4A), 26E, 27E, and 29(3C) and (5D) apply notwithstanding that the chargeable goods are the subject of a restriction falling within paragraph (1)(c).

(3) Regulations 27F and 29(5E) apply notwithstanding that the chargeable goods are the subject of any matter mentioned in paragraph (1)(a), (b) or (c).

SECTION 2 — Customs declarations made orally

Customs declarations made orally: general

17

(1) The following regulations of this section are subject to paragraphs (2) , (3) and (5).

(2) A Customs declaration which would, by virtue of provision made by this section, be a Customs declaration made orally in respect of chargeable goods, is not such a declaration where another form of Customs declaration is made in respect of the goods before the oral declaration is made.

(3) An individual makes a Customs declaration orally only if—

(a) the individual—

(i) makes the declaration to an HMRC officer at a Customs office;

(ii) identifies the goods in respect of which the declaration is being made; and

(iii) where paragraph (4) applies, identifies the person on whose behalf the goods are imported; and

(b) the officer informs the individual that the officer is satisfied that a declaration is being made.

(4) Subject to where paragraph (4A) applies, an individual may make a Customs declaration orally on behalf of another person (“P”) where—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the goods in respect of which the Customs declaration is made are imported by P; and

(4A) An individual may not make a Customs declaration for the free-circulation procedure orally on behalf of another person in respect of non-commercial goods or personal gifts.

(5) A Customs declaration may not be made orally where the goods—

(a) are imported at a RoRo listed location and are carried by a RoRo vehicle;or

(b) are goods to which regulation 131F(3) applies (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations).

Free-circulation procedure: non-commercial goods, personal gifts and goods in baggage

18

(1) Subject to paragraph (2), an individual may make a Customs declaration for the free-circulation procedure orally in respect of the following chargeable goods—

(a) non-commercial goods;

(b) personal gifts; or

(i) the individual is a qualifying traveller;

(ii) the value of the goods does not exceed the amount specified in a notice published by HMRC; ...

(iii) the weight of the goods does not exceed 1000kg ; and

(iv) the goods are not subject to excise duty.

(2) Paragraph (1) does not apply—

(a) where the goods are imported at a location which is specified in a notice published by HMRC; or

(b) to the making of oral declarations of a type specified in a notice published by HMRC.

(3) HMRC must publish a notice specifying the amount at paragraph (1)(c)(ii) and in regulations 39A (mandatory advance declarations by qualifying travellers: other chargeable goods) and 39B (voluntary advance declarations by qualifying travellers: other chargeable goods).

Free-circulation procedure: miscellaneous goods

19

An individual may make a Customs declaration for the free-circulation procedure orally in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list, if at the time of import full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document .

Temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief material

20

(1) An individual may make a Customs declaration for a temporary admission procedure orally in respect of goods which are portable musical instruments where the individual—

(a) is a qualifying traveller; and

(b) the instruments are intended to be used for professional purposes in the United Kingdom.

(2) An individual may make a Customs declaration for a temporary admission procedure orally in respect of goods which are—

(a) packaging which is not intended for sale and is either—

(i) imported filled and intended for export (whether filled or unfilled); or

(ii) imported empty and intended for export filled;

(b) radio or television broadcasting equipment, including a vehicle adapted for use in the production of such broadcasts made by such equipment, if the individual is established outside of the United Kingdom; or

Temporary admission procedure: miscellaneous goods and other goods

21

(1) An individual may make a Customs declaration for a temporary admission procedure orally in respect of the goods listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import full relief from import duty is available under regulation 40 (temporary admission - full relief) of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made.

(2) An individual may make a Customs declaration for a temporary admission procedure orally in respect of goods falling within a description given in section 26 (other goods (occasional imports)) or 27 (other goods (no economic effect)) of the temporary admission document where—

(a) at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made;

(b) an application for approval to do so is granted under regulation 21A(3) (application for approval to make oral declaration under regulation 21(2)).

(3) An oral declaration made under paragraph (2) must comply with any conditions specified under regulation 21A(5).

SECTION 3 — Customs declarations made in paper form

Customs declarations made in paper form

22

(1) An individual who is a qualifying traveller may make a Customs declaration in an appropriate paper form in respect of goods carried at the time of import by the individual except where—

(a) the goods are imported at a location which is specified in a notice published by HMRC; and

(b) the declaration is of a type specified in a notice published by HMRC.

(2) In paragraph (1), “appropriate paper form” means the form provided by a notice published by HMRC.

(3) HMRC must publish a notice providing the form referred to in paragraph (2).

(4) A person may make a Customs declaration for a transit procedure ... by means of—

(a) a TIR carnet;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

as appropriate to the procedure and the goods.

(4A) Subject to paragraph (4B), a person may make a Customs declaration for a free-circulation procedure, a transit procedure or a temporary admission procedure by means of—

(a) an ATA Carnet; or

(b) a CPD carnet.

(4B) An ATA carnet must not be used to declare goods submitted to a universal service provider.

(5) In this regulation—

(a) “ATA carnet” means a document so described in—

(i) the ATA Convention; or

(ii) the Istanbul Convention,

where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) “CPD carnet” means a document so described in the Istanbul Convention where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) “TIR Carnet” means a document so described in the TIR Convention where the form of the carnet conforms to the model provided by the version of the relevant convention which is current at the time the declaration is made.

SECTION 4 — Customs declarations made by conduct

Customs declarations made by conduct: general

23

(1) The following regulations of this section are subject to paragraph (2).

(2) A Customs declaration which would, by virtue of provision made by this section, be a Customs declaration made by conduct in respect of chargeable goods, is not such a declaration where another form of Customs declaration is made in respect of the goods before the conduct occurs.

(3) An individual may make a Customs declaration by conduct on behalf of another person (“P”) where—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the goods in respect of which the Customs declaration is made are imported by P; and

Free-circulation procedure: baggage, musical instruments and other goods

24

(1) An individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part C (baggage, musical instruments and other goods) of the Oral or By conduct list, if at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of any one or more of—

(a) section 8 (agriculture and animals) of the UK Reliefs document;

(b) section 37 (returned goods relief) of the UK Reliefs document;

(d) section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;

(e) section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or

(f) the Travellers’ Allowances Order 1994.

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The conduct referred to in paragraph (1) is where the individual as a pedestrian enters a channel of a Customs office whilst taking the goods with the individual.

(3) For the purposes of paragraph (2), the channel must be—

(a) the first such channel available to the individual to make a Customs declaration after arrival in the United Kingdom; and

(b) either—

(i) signed as “Green” or “Nothing to declare”; or

(ii) the only channel which exists or is operating.

Free-circulation procedure: miscellaneous goods

25

(1) Subject to paragraphs (1A), (1BA), (1C), and (4), a person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part D (miscellaneous goods) and Part H (reusable packaging) of the Oral or By conduct list, if at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of any one or more of—

(a) section 8 (agriculture and animals) of the UK Reliefs document;

(b) section 37 (returned goods relief) of the UK Reliefs document;

(d) section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;

(e) section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or

(f) the Travellers’ Allowances Order 1994.

(1A) Paragraph (1) does not apply where the goods are imported at a RoRo listed location.

(1B) Subject to paragraphs (1C) and (4), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3A) in respect of the goods listed in Part D (miscellaneous goods) or Part H (reusable packaging) of the Oral or By conduct list if—

(a) the goods are imported at a RoRo listed location; and

(b) at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or person on whose behalf the declaration is made by virtue of any one or more of—

(i) section 8 (agriculture and animals) of the UK Reliefs document;

(ii) section 37 (returned goods relief) of the UK Reliefs document;

(iii) section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document;

(iv) section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;

(v) section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or

(vi) the Travellers’ Allowances Order 1994.

(1BA) Paragraph (1) does not apply where the goods are imported at an other listed location.

(1BB) Subject to paragraph (4), an individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3B) in respect of the goods listed in Part D (miscellaneous goods) or Part H (reusable packaging) of the Oral or By conduct list if—

(a) the goods are imported at an other listed location; and

(b) at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or person on whose behalf the declaration is made by virtue of any one or more of—

(i) section 8 (agriculture and animals) of the UK Reliefs document;

(ii) section 37 (returned goods relief) of the UK Reliefs document;

(iii) section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document;

(iv) section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;

(v) section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or

(vi) the Travellers’ Allowances Order 1994.

(1C) Where a Customs declaration is made in accordance with paragraph (1) in respect of goods in Part D (miscellaneous goods) of the Oral or By conduct list the person making the declaration must be an individual who is a qualifying traveller.

(2) The conduct referred to in paragraph (1) is where—

(a) the individual drives a vehicle in a lane past a Customs office or the individual allows himself or herself to be carried in a vehicle which is so driven; ...

(b) the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare” , and

(3) For the purposes of paragraph (2)(a), the Customs office must be the first such office available to the individual to make a Customs declaration after arrival in the United Kingdom and the lane must be designated as a lane to be used for the purpose of making a Customs declaration by conduct as provided by this regulation.

(3A) The conduct referred to in paragraph (1B) is where—

(a) in the case of goods arriving at such part of the Cheriton Channel Tunnel Terminal at Folkestone, Kent as may be listed under regulation 130(1) (“Cheriton”)—

(i) the individual drives a vehicle in a lane past a Customs office, or the individual allows himself or herself to be carried in a vehicle which is so driven;

(ii) the vehicle is the goods or the goods are carried by the vehicle; and

(iii) that Customs office is located in that part of the territory of France situated at Coquelles approved as a customs approved area under article 3(1) of the Channel Tunnel (Customs and Excise) Order 1990; or

(b) in the case of goods arriving at any other RoRo listed location—

(i) the individual disembarks from a vessel at the RoRo listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and

(ii) the vehicle is the goods or the goods are carried by the vehicle.

(3B) The conduct referred to in paragraph (1BB) is where—

(a) in a case where the goods are not loaded onto a vehicle at the other listed location—

(i) the individual disembarks from a vessel at the other listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and

(ii) the vehicle is the goods or the goods are carried by the vehicle; or

(b) in any other case—

(i) the goods are unloaded from a relevant vehicle at the other listed location;

(ii) the individual loads the goods, or allows the goods to be loaded, onto a vehicle at the other listed location; and

(iii) the vehicle is one which the individual intends to drive or allow himself or herself to be carried in.

(4) The goods to which paragraph (1) or (1B) applies must be, as appropriate, the vehicle or carried by the vehicle.

Free-circulation procedure: posted goods

26

(1) Subject to paragraph (3), a person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of goods which are to be delivered by a universal service provider and consist of goods in respect of which, at the time of import, a relief from import duty is available to the addressee of the goods.

(2) The conduct referred to in paragraph (1) is where the person allows the goods to be imported into the United Kingdom by submitting them to the universal service provider.

(3) But such a declaration is to be treated as withdrawn if the goods are not delivered by the universal service provider in the normal course of post.

Temporary admission procedure: miscellaneous goods

27

(1) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are—

(a) portable musical instruments where the individual—

(i) is a qualifying traveller; and

(ii) the instruments are intended to be used for professional purposes in the United Kingdom;

(b) intended to be used to relieve the effects of a disaster affecting the United Kingdom; or

(c) listed in Part E (miscellaneous goods) of the Oral or By conduct list, if at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made.

(1A) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods falling within a description given in section 26 (other goods (occasional imports)) or 27 (other goods (no economic effect)) of the temporary admission document where—

(a) at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made; and

(b) an application for approval to do so is granted under regulation 27ZA(3) (application for approval to make declaration by conduct under regulation 27(1A)).

(2) The conduct referred to in paragraphs (1) and (1A) is—

(a) where the goods are imported at a RoRo listed location, that described in regulation 24(2) or 25(3A);

(b) where the goods are imported at an other listed location, that described in regulation 24(2) or 25(3B);

(3) An individual may make a Customs declaration for a temporary admission procedure ... in respect of goods which are listed in Part F (means of transport, pallets and containers) of the Oral or By conduct list, if at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made by the conduct described in—

(a) where the goods are imported at a RoRo listed location, regulation 25(3A);

(b) where the goods are imported at an other listed location, regulation 25(3B); or

(4) A declaration by conduct made under paragraph (1A) must comply with any conditions specified under regulation 27ZA(5).

SECTION 5 — Customs declarations: consequential provision

Customs declarations made orally: notification and acceptance

28

(1) This regulation applies in respect of chargeable goods where a Customs declaration is made orally as provided by section 2 of this chapter.

(2) The following are treated as occurring when an HMRC officer gives the information described in regulation 17(3)(b)—

(a) notification of importation of the goods; and

(b) acceptance of the Customs declaration and notification of its acceptance to the declarant.

Customs declarations made by conduct: notification, acceptance and discharge

29

(1) Paragraphs (2) to (4) apply in respect of chargeable goods where a Customs declaration for the free-circulation procedure is made by conduct as provided by section 4 of this chapter.

(2) In relation to regulations 24, 25, 26A , 26D and 26G—

(a) notification of importation of the goods is to be treated as occurring, as the case may be—

(i) on entering the channel of a Customs office;

(ii) on entering the lane past a Customs office;

(iii) on disembarkation from the vessel; ...

(iv) on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 25(3B)(b); or

(v) on submission of information to a specified electronic system in accordance with regulation 26G(2)(a) and loading the goods (or allowing them to be loaded) in accordance with regulation 26G(2)(b); and

(b) acceptance of the Customs declaration and discharge of the goods from the free-circulation procedure are to be treated as occurring, as the case may be—

(i) on exiting the channel;

(ii) on exiting the lane; ...

(iii) on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven or;

(iv) in the case of a declaration by conduct in accordance with regulation 26G(1) and (2)—

(aa) where the submission of information to a specified electronic system is made before the vessel or aircraft arrives in Great Britain, arrival of the vessel or aircraft in Great Britain; or

(bb) where the submission of information to a specified electronic system is made after the vessel or aircraft arrives in Great Britain, the submission being made.

(3) In relation to regulation 26, the following are treated as occurring when the goods are delivered by a universal service provider to the addressee in the United Kingdom in the normal course of post—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) acceptance of the Customs declaration; and

(3A) In relation to regulation 26B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft—

(a) notification of importation of the goods;

(b) acceptance of the Customs declaration; and

(3B) In relation to regulation 26C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place—

(a) notification of importation of the goods;

(b) acceptance of the Customs declaration; and

(3C) In relation to regulation 26E, the following are treated as occurring when the conduct described in regulation 26E(2) occurs—

(a) acceptance of the Customs declaration; and

(b) discharge of the goods from the free-circulation procedure.

(3D) In relation to regulation 26F, the following are treated as occurring when the goods referred to in regulation 26F(1) are imported into the United Kingdom—

(a) notification of importation of the goods;

(b) acceptance of the Customs declaration; and

(3E) In relation to regulation 26FA, the following are treated as occurring when the conduct described in regulation 26FA(2) occurs—

(a) acceptance of the Customs declaration; and

(b) discharge of the goods from the free-circulation procedure.

(4) Where paragraph (2), (3), (3A) , (3B) , (3C) , (3D) or (3E) applies, no notification of the acceptance or discharge is required to be made to the declarant.

(5) Subject to paragraph (5A) where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27—

(a) notification of importation of the goods is to be treated as occurring on undertaking the conduct; and

(b) acceptance of the Customs declaration is to be treated as occurring on completing the conduct.

(5A) Where a Customs declaration for a temporary admission procedure is made in relation to goods imported at a RoRo listed location by conduct as provided by regulation 27, 27A or 27D—

(a) notification of importation of the goods is to be treated as occurring, as the case may be—

(i) on entering the lane past a Customs office;

(ii) on disembarking from the vessel; or and

(iii) on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 23(3B)(b);

(b) acceptance of the Customs declaration is to be treated as occurring, as the case may be—

(i) on exiting the lane; or

(ii) on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven.

(5B) Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft—

(a) notification of importation of the goods; and

(b) acceptance of the Customs declaration.

(5C) Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place—

(a) notification of importation of the goods; and

(b) acceptance of the Customs declaration.

(5D) Where a Customs declaration for a temporary admission procedure is made by conduct as provided for by regulation 27E, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27E(2) occurs.

(5E) Where a Customs declaration for a free zone procedure is made by conduct as provided by regulation 27F, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27F(2)(a) or (b) occurs.

(5F) When a customs declaration for a customs warehouse procedure is made by conduct as provided by regulation 27G, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27G(3) occurs.

(5G) When a customs declaration for an inward processing procedure is made by conduct as provided for by regulation 27H, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27H(3) occurs.

(6) Where paragraph (5), (5A), (5B) , (5C) , (5D) , (5E), (5F), or (5G) applies, no notification of the acceptance is required to be made to the declarant.

CHAPTER 3 — Simplified Customs declaration process

SECTION 1 — General

Definition: simplified Customs declaration process

30

(1) “Simplified Customs declaration process” means the process in relation to Customs declarations provided by regulation 32 such that the requirements made by or under Part 1 of the Act in relation to Customs declarations which would otherwise apply are disapplied or simplified.

(2) The simplified Customs declaration process does not apply to a Customs declaration made for a transit procedure or in any case specified in a notice published by HMRC.

Persons authorised to use the simplified Customs declaration process

31

(1) A person (“an authorised declarant”) may use the simplified Customs declaration process if authorised to do so by HMRC.

(2) Subject to paragraph (4), the eligibility criteria to be so authorised are that ...—

(a) the person meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c) , (d), (f) and (g), as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised declarant;

(b) the person demonstrates to an HMRC officer that appropriate procedures are in place such that the person can use the simplified Customs declaration process competently; and

(i) has in place, as appropriate to the authorisation sought, a single guarantee or comprehensive guarantee; or

(ii) is approved to defer payment of a liability to import duty in accordance with regulation 43.

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) HMRC may publish a notice setting out appropriate procedures for the purposes of paragraph (2)(b).

(4) A person who is an authorised economic operator may be authorised as an authorised declarant even if the person does not meet the eligibility criterion in paragraph (2)(b).

(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) An authorisation may be given in respect of—

(a) a Customs declaration to be made which is identified in the authorisation; or

(b) Customs declarations of a type, and to be made within a period, which are identified in the authorisation.

(6) The simplified Customs declaration process must be used in compliance with any conditions contained in the authorisation.

(7) The simplified Customs declaration process may not be used by a Customs agent in respect of a Customs declaration where—

(a) the principal of the agent is an authorised declarant;

(b) the agent is not an authorised declarant; and

(8) A Customs agent may use the simplified Customs declaration process if—

(a) the agent is an authorised declarant;

(b) the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration; and

Simplified Customs declaration process

32

(1) To comply with the simplified Customs declaration process, an authorised declarant must comply with paragraphs (1A) and (1B). ...

(1A) The authorised declarant must make the type of Customs declaration which applies in respect of the chargeable goods in two parts, comprising—

(a) a simplified Customs declaration, which must be made by no later than the end of the period which applies to making the Customs declaration in respect of the goods; and

(b) except as provided by regulation 35, a supplementary Customs declaration which must be made by no later than the end of the applicable period set out in a public notice.

(1B) The authorised declarant must provide HMRC with a summary of all Customs declarations made under paragraph (1A) each month (a “final supplementary declaration”) by no later than the end of the period specified in a notice published by HMRC, in the form and manner and containing such information as is specified in that notice .

(1C) HMRC must publish a notice for the purposes of paragraphs (1A) and (1B).

(2) Subject to regulation 34, by the end of the period which respectively applies to the making of the simplified Customs declaration or the supplementary Customs declaration, the authorised declarant must make available for inspection by an HMRC officer any documents required to accompany the respective declarations.

(3) Notification by HMRC to the authorised declarant that the part of the Customs declaration which is the simplified Customs declaration is accepted, is notification of acceptance of the Customs declaration.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Periods to make supplementary Customs declarations

33

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Extended periods to make available documents for inspection

34

(1) In any particular case, an HMRC officer may extend the period required by regulation 32(2) to make available for inspection by an HMRC officer documents required to accompany a supplementary Customs declaration.

(2) But any such extended period must not exceed—

(a) except in respect of documents which concern the value of the chargeable goods, the period of 120 days beginning with the date of release of the chargeable goods to the applicable Customs procedure; and

(b) in respect of documents which concern the value of the chargeable goods, the period of three years beginning with the date of release of the chargeable goods to the applicable Customs procedure.

Exceptions to requirement to make a supplementary Customs declaration

35

(1) A supplementary Customs declaration is not required in respect of chargeable goods where the Customs procedure for which the goods are declared by the authorised declarant is a storage procedure .

(2) A supplementary Customs declaration is not required in respect of chargeable goods where—

(a) the goods were declared for a special procedure other than the transit procedure (the first declaration);

(b) the first declaration was not made—

(i) orally or by conduct; or

(ii) using the simplified Customs declaration process, or, if it was so made, the declaration included making a supplementary Customs declaration;

(c) the goods are subsequently declared for the temporary admission procedure by an authorised declarant (the subsequent declaration);

(d) HMRC accept the subsequent declaration;

(e) acceptance of the subsequent declaration discharges the special Customs procedure for which the first declaration was made;

(f) the subsequent declaration is made using the EIDR procedure; and

(g) the person named in the first declaration and the subsequent declaration are the same person where the special Customs procedure discharged under sub-paragraph (e) was—

(i) the inward processing procedure;

(ii) the temporary admission procedure;

(iii) the authorised use procedure; ...

(iv) the storage procedure where the goods were kept in a private customs warehouse; or;

(v) a free zone procedure.

(3) A supplementary Customs declaration is not required in respect of chargeable goods where—

(a) the value of the goods does not exceed £900 and the weight of the goods does not exceed 1000kg;

(b) an HMRC officer considers that all the information required to discharge the goods from the Customs procedure has been provided by or with the simplified Customs declaration without the need for a supplementary Customs declaration; and

(4) Paragraphs (1) to (3) do not apply where—

(a) the chargeable goods are subject to a quota;

(b) the amount of import duty is dependent on whether or not the quota has been exceeded;

(c) whether or not the quota has been exceeded is determined by reference to the time when a Customs declaration is accepted; and

(d) to enable an HMRC officer to determine the amount of import duty, the information provided in, or accompanying, a supplementary Customs declaration is required.

(5) In a case to which paragraph (4) applies—

(a) a request that HMRC apply the tariff which applies if the quota is not exceeded must be included in the supplementary Customs declaration; and

(b) where the simplified Customs declaration is made using the EIDR procedure, the time when the declaration is entered into the EIDR electronic system is the time by reference to which it is determined whether or not the quota has been exceeded.

(6) For the purposes of this regulation “private customs warehouse” means a customs warehouse that may only be used to store goods by the person approved to operate that warehouse.

SECTION 2 — Simplified Customs declarations using the EIDR procedure

EIDR procedure

36

(1) “EIDR procedure” means to make a simplified Customs declaration by way of entering into an EIDR electronic system—

(a) the declaration;

(b) the information required to be contained in the declaration; and

(2) But no simplified Customs declaration may be made using the EIDR procedure in respect of—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) a declaration for a transit procedure;

(c) a declaration for the free-circulation procedure or an authorised use procedure where, were the declaration made and accepted, the goods would be subject to the suspension of excise duty; or

(d) a Customs declaration which also is required to constitute an entry summary declaration.

(2A) If an HMRC officer is satisfied the goods have been presented to Customs on import, acceptance of the Customs declaration and release of the goods to the free-circulation procedure are to be treated as occurring at the later of—

(a) the time of completion of the EIDR procedure; and

(b) the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

(3) In paragraph (1), “EIDR electronic system” means an electronic system which is—

(a) operated by the person making the Customs declaration; and

(b) used for keeping and maintaining records (“EIDR records”) of the matters in sub-paragraphs (a) to (c) of paragraph (1).

Persons authorised to use the EIDR procedure

37

(1) A person (“an authorised EIDR declarant”) may ... use the EIDR procedure if authorised to do so by HMRC.

(1A) Use of the EIDR procedure by an authorised EIDR declarant is to be treated as a transitional simplified Customs declaration for the purposes of regulation 29C(1)(a) where—

(a) the authorised EIDR declarant is an eligible person for the purposes of section A1; and

(b) the declaration is not of a type excluded from the transitional EIDR procedure by virtue of regulation 29C(4)...

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) ...The eligibility criteria to be so authorised are that ...—

(a) the person meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c), (d), (e) , (f) and (g), as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR declarant; and

(b) the person—

(i) has in place, as appropriate to the authorisation sought, a single guarantee or comprehensive guarantee; or

(ii) is approved to defer payment of a liability to import duty in accordance with regulation 43.

(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The authorisation as an authorised EIDR declarant must identify any conditions which apply in respect of using the EIDR procedure, which may include—

(a) whether or not notification to HMRC is required when a Customs declaration has been made using the procedure; or

(b) a requirement to provide information to the operator of a temporary storage facility such that the operator can determine when the chargeable goods which are the subject of a Customs declaration cease to be subject to the control of an HMRC officer under paragraph 1(2) of Schedule 1 to the Act.

(5) An authorised EIDR declarant must, when required to do so by an HMRC officer—

(a) allow access by the officer to the EIDR electronic system operated by the declarant; or

(b) provide to the officer from that system such information,

as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.

(6) Where paragraph (5) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until—

(a) the verification has occurred to the officer's satisfaction; or

(b) the officer confirms the goods are discharged notwithstanding that such verification has not occurred.

(7) A Customs agent may use the EIDR procedure if—

(a) the agent is an authorised EIDR declarant;

(b) the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration; and

CHAPTER 4 — Customs declarations: different types of goods in consignments

Different types of goods in a consignment

38

(1) This regulation applies where a consignment is imported which comprises different types of chargeable goods.

(2) In particular, goods which are subject to—

(a) a restriction on import imposed under an enactment;

(b) excise duty; or

are goods of a different type to other goods in the consignment which are not so subject.

(3) If only one Customs declaration is made in respect of the consignment, there is to be treated as made by the declarant a separate declaration in respect of each different type of goods in the consignment.

(4) For the purposes of paragraph (3), and subject to paragraph (2), one declaration is to be treated as made in respect of those goods in the consignment which—

(a) are equivalently classified under the customs tariff with other goods in the consignment; or

(b) are subject to an application to HMRC for a ruling further to section 24 of the Act to be treated as equivalently classified with other goods in the consignment, which application has not been determined or refused.

(5) Paragraph (6) applies where—

(a) a declaration is treated as made in respect of goods by virtue of paragraph (4); and

(b) but for paragraph (6), different rates of import duty would apply to the goods.

(6) Where this paragraph applies, the declaration is to be treated as declaring the goods for, as applicable, the higher or highest rate of import duty which applies to the goods.

CHAPTER 5 — Advance electronic declarations by qualifying travellers

Advance electronic declarations by qualifying travellers : personal gifts and non-commercial goods

39

(1) Paragraphs (2) and (3) apply in respect of goods imported by an individual who is a qualifying traveller which are personal gifts or non-commercial goods contained within the individual's accompanied baggage where—

(a) a Customs declaration is made for the free-circulation procedure in respect of the goods;

(b) the declaration is made in accordance with the electronic form specified in a public notice made under paragraph 4(a) of Schedule 1 to the Act; and

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Notification of acceptance of the declaration is to be treated as occurring at the time that an HMRC officer is satisfied that the goods have been presented to Customs on import.

(3) Notification of discharge of the goods from the free-circulation procedure is to be treated as occurring—

(a) subject to paragraph (5), at the time when the individual as a pedestrian exits a channel of a Customs office whilst taking the goods with the individual; or

(b) subject to paragraphs (9) and (11) where the individual is driving, or being driven in, a vehicle carrying the goods which has prominently displayed on its windscreen a sticker stating “Nothing to declare”, at the time when the vehicle exits a lane past a Customs office.

(4) Paragraph (5) applies where—

(a) the goods are delayed in transit to the United Kingdom;

(b) in consequence, the individual as a pedestrian exits a channel of a Customs office without taking the goods with the individual; and

(5) Notification of discharge of the goods from the free-circulation procedure is to be treated as occurring at the time an HMRC officer is satisfied that the goods have been presented to Customs on import.

(6) For the purposes of paragraph (3)(a), the channel must be—

(a) the first such channel available to the individual to make a Customs declaration after arrival in the United Kingdom; and

(b) either—

(i) signed as “Green” or “Nothing to declare”; or

(ii) the only channel which exists or is operating.

(7) For the purposes of paragraph (3)(b), the Customs office must be the first such office available to the individual to make a Customs declaration after arrival in the United Kingdom and the lane must be designated as a lane to be used for the purpose of making a Customs declaration.

(8) Paragraph (9) applies where—

(a) the goods are to be imported at a RoRo listed location; and

(b) the individual is driving, or being driven in, a vehicle carrying the goods.

(9) Where this paragraph applies, notification of discharge of the goods from the free-circulation procedure is to be treated as occurring when the individual drives the vehicle across the boundary of the RoRo listed location.

(10) Paragraph (11) applies where—

(a) the goods are to be imported at an other listed location; and

(b) the individual is driving, or being driven in, a vehicle carrying the goods.

(11) Where this paragraph applies, notification of discharge of the goods from the free-circulation procedure is to be treated as occurring when the individual drives the vehicle across the boundary of the other listed location.

PART 5 — Notification and discharge of liability

Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedure

40

(1) Where a person makes a Customs declaration for the free-circulation procedure , a temporary admission procedure or an authorised use procedure which is required to state the amount of import duty on the chargeable goods to which the declaration relates and the declaration states the amount, the release to the relevant procedure is to be taken to be the notification of liability to pay the import duty stated in the Customs declaration.

(2) Paragraph (1) does not apply if—

(a) a comprehensive guarantee is given in relation to the goods declared for a Customs procedure; or

(b) the goods were declared for a Customs procedure using the transitional EIDR simplified Customs declaration process.

(3) Paragraph (1) does not apply if—

(a) the person making the declaration, or the person in whose name the declaration is made, is approved to defer payment of liability to import duty under regulation 43(5) or (8);

(b) HMRC has been notified by, or on behalf of, the person so approved that that person intends to defer liability in respect of the chargeable goods to which the declaration relates; and

Discharge of liability to import duty

41

(1) A liability to import duty incurred in respect of goods is discharged—

(a) to the extent of any payment accepted by HMRC made in respect of that liability;

(b) if the Customs declaration made in respect of the goods is withdrawn in accordance with paragraph 16 of Schedule 1 to the Act;

(i) subject to paragraph (2), whilst subject to the control of, and with the consent of, an HMRC officer;

(ii) in accordance with paragraph 16(b) of Schedule 3 to CEMA; or

(iii) by abnormal and unforeseeable circumstances beyond the control of any person liable to the import duty; or

(d) where the goods are declared for an authorised use procedure, if the goods are exported from the United Kingdom in accordance with the applicable export provisions or removed from Great Britain to Northern Ireland.

(2) Paragraph (1)(c)(i) does not apply if an application for remission or repayment of duty has been made under Part 7 of these Regulations in relation to the liability and HMRC has consented to the destruction of the goods under regulation 62(6)(a) in relation to which the liability arises.

(3) HMRC must publish a notice specifying the forms of payment that will be accepted to discharge a liability to pay import duty.

PART 6 — Payment

Interpretation

42

For the purposes of this Part, a person is “involved in a breach of a relevant Customs obligation” if that person is within one of paragraphs (a) to (d) of section 6(4) of the Act.

Payment of import duty

43

(1) A person who is liable to pay import duty must pay the duty before the end of the period specified in a notice published by HMRC.

(2) If—

(a) a person who is liable to pay import duty is approved by HMRC to defer payment of any liability to import duty; and

(b) a single guarantee is given in relation to the payment of the liability to import duty,

the person must pay the duty before the end of the period specified in a notice published by HMRC.

(3) If—

(a) a person who is liable to pay import duty is approved by HMRC to defer payment of any liability to import duty; and

(b) a comprehensive guarantee is given in relation to the payment of the liability to import duty,

the person must pay the duty before the end of the period specified in a notice published by HMRC.

(4) A person approved under paragraph (5) or paragraph (8) to defer payment of liability to import duty must pay the duty for which the person is liable, to which the approval relates, before the end of the period specified in a notice published by HMRC.

(5) HMRC may approve a person to defer payment of liability to import duty under paragraph (4) only if—

(a) the person is an authorised economic operator; or

(b) the following eligibility criteria ... are met—

(i) the person meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c) and (d), as if reference to suitability to be an authorised economic operator were a reference to suitability to defer payment of liability under paragraph (4); ...

(ii) HMRC is satisfied that the person is solvent ; and

(iii) the person is established in the United Kingdom.

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