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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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(5) A transaction value must be adjusted as necessary to include and exclude as elements of the value such of the specified matters which are not already taken into account as elements of the value.

(6) Where—

(a) a Method is being applied which uses a transaction value;

(b) the value of a specified matter cannot be readily determined;

(d) HMRC consider that the value would be a significant element of the value of the goods,

that Method is not to be used in the valuation of the goods.

(7) The specified matters to be included as elements of a transaction value are—

(a) the value of each item set out in regulations 111 to 113 but taking into account any depreciation for an item which is a re-used item;

(b) where applicable, any adjusted amount described in regulations 114, 114A and 114B; and

(c) any amount which is payable in respect of the goods or their importation at a time other than the time when the goods are sold for export to the United Kingdom.

(8) The specified matters to be excluded as elements from a transaction value are the value of each item set out in regulations in chapter 4.

(9) HMRC may presume that where the buyer and seller of chargeable goods are related persons, in the application of Method 1 valuation, the transaction value of the goods is not the full value unless HMRC are satisfied to the contrary.

Values undetermined when Customs declaration would otherwise be accepted

109

(1) This regulation applies where, in the application of Method 1 valuation, a transaction value cannot be determined by the time the Customs declaration in respect of the goods would, if the value were determined, be accepted.

(2) A Customs declaration in respect of the goods may be made in which the value of the goods is in whole or part still to be determined, if conditions 1 to 3 are satisfied.

(3) Condition 1: the declarant must—

(a) be authorised by HMRC for the purposes of this regulation; and

(b) provide a draft of the intended contents of the declaration to HMRC which—

(i) identifies those parts of the value which cannot be determined and why;

(ii) sets out the basis on which the value can later be determined; and

(iii) states the date by which the valuation will be provided to HMRC.

(4) Condition 2: HMRC must notify the declarant—

(a) that it is satisfied that a declaration may be so made; and

(b) of the date by which the declaration must be made.

(5) Condition 3: the Customs declaration is made accordingly.

Provision of evidence

110

HMRC may publish a notice specifying the type of evidence to be provided to an HMRC officer which supports—

(a) the use of one Method instead of another; or

(b) the determination of a valuation.

CHAPTER 3 — Transaction value: specified matters – included elements

Transaction value: included items

111

(1) The items referred to in regulation 108(7)(a) as specified matters to be included as elements of a transaction value are the following—

(a) the container of the goods;

(b) the packaging of the goods;

(d) loading and handling of the goods, up to the time the goods are imported into the United Kingdom;

(e) commission, except buying commission, and brokerage fees paid by the buyer of the goods; and

(f) export duty charged in the place of origin.

(2) The value of the items in paragraph (1) is—

(a) in respect of sub-paragraphs (a) to (d), subject to paragraph (3), the cost of the item;

(b) in respect of sub-paragraph (e), the amount of the commission and fees paid; and

(3) Where goods are transported by air, the cost of the air transport is the percentage of that cost as set out in the document, “Air Transport Costs to be included in the customs value, version 1, dated 27 November 2018 ”.

Transaction value: further included items – partial value

112

(1) The items referred to in regulation 108(7)(a) as specified matters to be included as elements of a transaction value further include the following, where the buyer of the goods provides them to the seller other than for full valuable consideration—

(a) materials, components or parts of the goods;

(b) materials consumed in the production of the goods;

(d) each item listed in paragraph (2) which is provided outside of the United Kingdom in relation to the production or development of the goods.

(2) The items referred to in paragraph (1)(d) are—

(a) artwork;

(b) designs;

(d) engineering work or services; and

(e) plans or drawings.

(3) Paragraph (1)(d) applies to an item even if it is not intended to be used by the buyer in the processing, use or disposal of the goods.

(4) Subject to paragraphs (5) and (6), the value of an item in paragraph (1) is—

(a) if it can be readily determined—

(i) where the buyer or a related person of the buyer did not produce the item, the price paid by the buyer for the item; or

(ii) where the buyer or a related person of the buyer produced the item, the cost to the buyer or related person of producing the item; or

(b) otherwise, a value determined in accordance with the principles adopted by the WTO in the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 .

(5) In respect of an item to which paragraph (1)(c) or (d) applies, where the item is used or provided in relation to other goods as well as the goods to be valued, the value is to be apportioned proportionately between the other goods and the goods to be valued.

(6) The total value of the items to which paragraph (1) applies is to be reduced by the amount of the value of the consideration provided by the seller.

Transaction value: further included items - royalties

113

(1) The items referred to in regulation 108(7)(a) as specified matters to be included as elements of a transaction value further include a royalty or licence fee payable by the buyer , either directly or indirectly, where—

(a) the royalty or licence fee relates to the goods being valued; and

(b) such payment is a condition of sale of those goods in the agreement between the buyer and seller for the import of the goods into the United Kingdom.

(2) The value of the royalty or licence fee is, if it can be readily determined, the amount payable.

Transaction value: adjusted amounts

114

(1) Where an HMRC officer is satisfied—

(a) that a transaction value used in Method 1 valuation is substantially lower than the full value of the goods; and

(b) as to the amount (“the adjusted amount”) which, if included in the value, would be the full value,

the officer must consider the transaction value as inaccurate and accordingly give a notification or make a correction to the Customs declaration under paragraph 14 of Schedule 1 to the Act, such that the transaction value is treated so as to include the adjusted amount.

(2) In particular, an HMRC officer must have regard to the following in order to be satisfied as to the matters in paragraph (1), namely if—

(a) the buyer and seller of the goods have agreed any restriction on the use or disposal of the goods, other than a restriction—

(i) imposed further to an enactment; or

(ii) as to the geographic area in which the goods may be re-sold;

(b) the seller is entitled to any of the proceeds of any disposal of the goods made by the buyer; or

(c) the goods are to be processed by the buyer or a related person of the buyer and the seller is entitled to any of the goods as processed.

CHAPTER 4 — Transaction value: specified matters – excluded elements

Transaction value: excluded items

115

(1) The items referred to in regulation 108(8) as specified matters to be excluded as elements from a transaction value are the following—

(a) import duty in respect of the goods;

(b) buying commission in respect of the goods;

(d) transport and insurance of the goods, after the time the goods are imported into the United Kingdom; and

(e) the assembly, construction, erection or maintenance of the goods or the provision of technical assistance in relation to the goods, to the extent such an activity applies after the time the goods are imported into the United Kingdom.

(2) The value of an item in paragraph (1) is—

(a) in respect of sub-paragraph (a), the amount of the import duty;

(b) in respect of sub-paragraphs (b) to (e)—

(i) if it can be readily determined, the amount payable for the item by the buyer of the goods; or

(ii) otherwise, a value determined in accordance with the principles adopted by the WTO in the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994.

Transaction value: further excluded items - royalties

116

(1) The items referred to in regulation 108(8) as specified matters to be excluded as elements from a transaction value further include a royalty or licence fee payable by the buyer , either directly or indirectly where—

(a) the royalty or licence fee does not relate to the goods being valued ; or

(b) such payment is not a condition of sale of those goods in the agreement between the buyer and seller for the importation of the goods into the United Kingdom.

(2) The value of the royalty or licence fee is, if it can be readily determined, the amount agreed to be paid.

Transaction value: further excluded items – finance interest

117

(1) The items referred to in regulation 108(8) as specified matters to be excluded as elements of a transaction value further include finance interest.

(2) “Finance interest” means the interest charged under a relevant finance agreement which is attributable to the finance used to purchase the goods.

(3) “Relevant finance agreement” means a written finance agreement between the buyer and seller of the goods entered into to enable the buyer to buy the goods and where—

(a) the rate of interest payable under the finance agreement does not exceed that usually payable under similar agreements in the territory where the finance agreement was entered into; and

(b) in cases where the buyer sells the goods within a period of 30 days beginning with the day after the date of discharge of the goods from the free-circulation procedure, they are sold at no less than the value declared in the Customs declaration.

(4) The value of the finance interest is, if it can be readily determined, the amount of the interest.

Transaction value: further excluded items – costs during storage and increase in value

118

(1) The items referred to in regulation 108(8) as specified matters to be excluded as elements from a transaction value further include in respect of the goods—

(a) costs incurred for storage of the goods whilst they are held in a temporary storage facility or held in storage further to a special Customs procedure ; and

(b) any increase in value which occurs after the goods are imported into the United Kingdom.

(2) Paragraph (3) applies where—

(a) the goods are declared for a special Customs procedure and are subject to operations described in sub-paragraph (b) of paragraph 11 of Schedule 2 to the Act; and

(b) costs are incurred, or any increase in value occurs, by virtue of those operations (“operations costs or increase in value”).

(3) Operations costs or increase in value only fall within paragraph (1) if they derive from those operations specified in a notice published by HMRC as operations constituting usual forms of handling of goods.

(4) The value is, if it can be readily determined, the amount of the costs or increase in value.

CHAPTER 5 — Methods of valuation

Method 1 valuation

119

The general rule of valuation provided by section 16(2) of the Act is the “Method 1 valuation”.

Method 2 valuation

120

(1) “Method 2 valuation” means the valuation of chargeable goods presented to Customs on import determined by the valuation method in paragraph (2).

(2) The valuation method is—

(a) identify the transaction value of identical goods—

(i) sold for export to the United Kingdom; and

(ii) imported into the United Kingdom at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom; and

(b) apply that value to the chargeable goods as the value of the goods which applies immediately before importation of the goods into the United Kingdom.

(3) The identification is to be made in accordance with regulation 122.

Method 3 valuation

121

(1) “Method 3 valuation” means the valuation of chargeable goods presented to Customs on import determined by the valuation method in paragraph (2).

(2) The valuation method is—

(a) identify the transaction value of similar goods—

(i) sold for export to the United Kingdom; and

(ii) imported into the United Kingdom at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom; and

(b) apply that value to the chargeable goods as the value of the goods which applies immediately before importation of the goods into the United Kingdom.

(3) The identification is to be made in accordance with regulation 122.

Method 2 and Method 3 valuation: identification of transaction values

122

(1) The identification of the transaction value of identical goods or similar goods—

(a) sold for export to the United Kingdom; and

(b) imported into the United Kingdom at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom,

must be based on a sale of such goods which satisfies paragraph (1A).

(1A) To satisfy this paragraph, a sale of goods must be—

(a) by—

(i) the seller of the chargeable goods; or

(ii) where no such sale takes place by that seller at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom, a seller who is in the equivalent position in the supply chain to the seller of the chargeable goods;

(b) to—

(i) the buyer of the chargeable goods; or

(ii) where no such sale takes place to that buyer at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom, a buyer who is in an equivalent position in the supply chain to the buyer of the chargeable goods; and

(2) If more than one such sale is identified, the sale which produces the lower or lowest valuation is the transaction value to be applied.

Method 4 valuation – other than goods to which regulation 124 applies

123

(1) “Method 4 valuation” means, subject to paragraph (2), the valuation of chargeable goods presented to Customs on import which is determined by the following steps.

(2) Paragraph (1) does not apply to goods to which regulation 124 applies.

(3) Step 1: identify whether or not—

(a) there is a sale in the United Kingdom of—

(i) the chargeable goods; or

(ii) identical or similar imported goods,

in the condition they are imported;

(b) which occurs—

(i) at the time of, or within such period as an HMRC officer considers reasonable ending with, the importation of the chargeable goods into the United Kingdom; or

(ii) if there is no sale falling within paragraph (i), within the period of 90 days which begins on the day after the date on which the chargeable goods are imported into the United Kingdom,

and proceed to step 2.

(4) Step 2: if—

(a) there is a sale, proceed to step 3; or

(b) there is no sale and—

(i) step 7 has not already been applied, proceed to step 7;

(ii) step 7 has already been applied, cease to use Method 4 valuation.

(5) Step 3: identify the earliest sale and exclude any sale where the buyer and seller of the goods are related persons and—

(a) if that leaves no sale, repeat step 2, beginning at sub-paragraph (b); or

(b) otherwise, proceed to step 4.

(6) Step 4: exclude any sale where the quantity sold is insufficient to give a representative quantity in order to determine a unit price and—

(a) if that leaves no sale, repeat step 2, beginning at sub-paragraph (b); or

(b) otherwise, proceed to step 5.

(7) Step 5: include and exclude, as the case may be, as elements of the sale such of the specified matters which are not already taken into account as elements of the sale and proceed to step 6.

(8) Step 6: use the total sale value obtained by step 5 to determine the unit price of the goods and apply that unit price to all of the chargeable goods as the value of the goods which applies immediately before discharge of those goods from the free-circulation procedure.

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10) Step 7: repeat step 1 as if the reference to “in the condition they are imported” were instead a reference to “that have been processed”, but only if the value of the processing carried out to the goods can be determined.

(11) Where step 5 applies after the application of step 7, the amount of the value of the processing carried out to the goods is to be deducted in identifying the unit price of the sold goods.

Method 4 valuation – fresh fruit and vegetables

124

(1) This regulation applies to chargeable goods presented to Customs on import which are fresh fruit and vegetables meeting the description and with the commodity codes set out in the document, “Fresh fruit and vegetables under Method 4 valuation, version 1, dated 27 November 2018 ”.

(2) The valuation of the goods is to be determined by reference to the wholesale price of the goods at the date of import, being the price as set out in a notice published by HMRC.

(3) The notice must set out the wholesale price as a unit price for 100 kg of the goods and the period to which the price applies.

(4) For the purposes of setting out wholesale prices in the notice, regard must be taken of wholesale prices from a representative sample of wholesale markets operating in the United Kingdom and the prices set out in the notice must be kept up to date.

Method 5 valuation

125

(1) “Method 5 valuation” means the valuation of chargeable goods presented to Customs on import which is determined by the valuation method in paragraph (2).

(2) The valuation method is—

(a) identify—

(i) the cost of producing the goods and the cost of the container and packaging of the goods;

(ii) the costs of transport and insurance of the goods, up to the time the goods are imported into the United Kingdom;

(iii) loading and handling charges of the goods, up to the time the goods are imported into the United Kingdom;

(iv) the amount of expenses usually incurred in enabling comparable goods to be sold in the place of export of the goods; and

(v) the amount of profit usually arising on a sale of comparable goods in the place of export of the goods;

(b) total the costs, charges and amounts in sub-paragraph (a); and

(c) apply that total as the value of the chargeable goods which applies immediately before they are released for free-circulation.

(3) The cost of producing the goods must include the cost of each item listed in paragraph (4) which is provided outside of the United Kingdom in relation to the production or development of the goods, if the cost of the item is charged to the buyer.

(4) The items referred to are—

(a) artwork;

(b) designs;

(d) engineering work or services; and

(e) plans or drawings.

(5) Paragraph (3) applies to an item even if it is not intended to be used by the buyer in the processing, use or disposal of the goods.

(6) Where goods are transported by air, the cost of the air transport is the percentage of that cost as set out in the document, “Air Transport Costs to be included in the customs value, version 1, dated 27 November 2018 ”.

Method 6 valuation

126

“Method 6 valuation” means the valuation of chargeable goods presented to Customs on import which is the value determined by applying—

(a) such of the elements of valuation used in any other method of valuation in this chapter; and

(b) the principles for the valuation of goods adopted by the WTO in the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 ,

as are reasonable to apply in order to determine the value of the chargeable goods immediately before discharge of those goods from the free-circulation procedure.

Comparable, identical and similar goods

127

(1) In this Part—

“comparable goods” means—goods which are identical to the chargeable goods presented to Customs on import; orwhere there are no such identical goods, similar goods;

“identical goods” means those goods which are—identical in all relevant characteristics to the chargeable goods presented to Customs on import; andproduced in the same territory as those chargeable goods;

“similar goods” means goods which in comparison with the chargeable goods presented to Customs on import—have similar characteristics and contain similar materials; andperform the same or a similar function and are regarded as commercially interchangeable.

(2) HMRC may publish a notice specifying—

(a) generally or in relation to particular goods the matters to be taken into account in determining whether or not goods are similar to each other; or

(b) those goods which are similar to other goods.

128

(1) Persons A and B are related persons for the purposes of this Part in the following cases—

(a) where B is a body corporate, A is an officer of B;

(b) A and B are partners in the same business;

(d) the same person controls a business carried on by A and a business carried on by B;

(e) A controls a business carried on by B;

(f) A and B jointly control the business of another person; or

(g) A is a member of the same family as B.

(2) For the purposes of paragraph (1)—

(a) a person controls a business carried on by another person where the latter is accustomed to conduct the business in accordance with the directions of the former;

(b) a person also controls a business carried on by another person where the control is exercised through a third person who acts on that person's direction;

(c) where a business is carried on by a company, a person controls that business where that person holds 5% or more of the voting rights in the company; and

(d) a business referred to is not limited to a business involved in the importation of the chargeable goods presented to Customs.

(3) In paragraph (1)(g), “A is a member of the same family as B” where a relationship exists directly or indirectly between A and B which arises through blood, adoption, marriage, civil partnership or co-habitation.

(4) HMRC must publish a notice as to the relationships HMRC consider fall within paragraph (3).

PART 13 — Chargeable goods destined for RoRo listed locations

Interpretation

129

In this Part—

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

“RoRo vehicle” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport.

RoRo listed locations

130

(1) “RoRo listed location” means a location in the United Kingdom listed in a notice published by HMRC.

(2) A location may be listed if—

(a) the location is the Cheriton Channel Tunnel Terminal at Folkestone, Kent, or part of that location; or

(b) it is another location where the following conditions are satisfied, namely—

(i) the location is only or predominantly used by RoRo vehicles as a place where goods carried by those vehicles are imported; and

(ii) HMRC consider that Customs procedures at the location would be significantly impeded if, in respect of goods to be imported which are carried by RoRo vehicles arriving at the location, Customs declarations or temporary storage declarations were not made before those goods are imported.

(3) HMRC must state in the notice the date on which a listing is made and the date it has effect.

(4) Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.

(5) HMRC may vary or cancel any listing and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing.

(6) A notice must further—

(a) identify a location which is listed, including by reference to a postcode or a delineation on a map or plan; ...

(b) be published as soon as practicable after it is made ; and

(c) be accompanied by a notice specifying the matters referred to in regulation 4(3D)(a) and (b) which may, for example, specify that the details of the matters listed in regulation 4(4)(a) to (c) be included in a notification of importation.

(7) In paragraph (2)(b), “location” means a port or railway terminal or that part of a port or railway terminal in respect of which the conditions in paragraph (2)(b) are satisfied.

Chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations

131

(1) Paragraph (2) applies where—

(a) chargeable goods to be imported are carried by a RoRo vehicle which is boarded onto a train or vessel destined for a RoRo listed location; and

(b) the goods are not—

(i) goods that may be declared under—

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

(bb) regulation 27 (temporary admission procedure miscellaneous goods – by conduct declarations), by virtue of paragraph (1)(b), (1)(c), (1A) or (3) of that regulation; ...

(cc) regulation 27A (temporary admission procedure: goods imported at RoRo listed locations); ...

(dd) regulation 26E (free-circulation procedure: NATO forces); or

(ee) regulation 27E (temporary admission procedure: NATO forces); or

(ii) imported by ... a universal service provider ....

(2) A Customs declaration or a temporary storage declaration ... must be made in respect of the goods—

(a) by the time of boarding; ...

(b) if the place at which the vehicle is boarded is not the final place where RoRo vehicles are boarded before departure for the RoRo listed location, by the time of arrival at that final place ; or

(c) if earlier than the time specified in sub-paragraph (a) or (b), by the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

(2A) The customs declaration made under paragraph (2) is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.

(2B) HMRC must publish a notice for the purposes of paragraph (2A).

(3) The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time, other than to substitute information of a description specified in a notice published by HMRC, without the consent of an HMRC officer.

(4) Where paragraph (2) applies in respect of chargeable goods carried by a RoRo vehicle, evidence of compliance must be produced to an HMRC officer, when required to do so, by a person in possession or control of the RoRo vehicle.

(5) Paragraph (6) applies to a person who is responsible for providing the service of operating a train or vessel destined for a RoRo listed location on to which a RoRo vehicle carrying goods is boarded.

(6) When required to do so by an HMRC officer, the person must produce to the officer evidence that the person reasonably believed that paragraph (2) had been complied with in respect of all goods to which paragraph (2) applies on board the train or vessel.

(7) A requirement to produce evidence may be made, and evidence may be required to be provided, before a train or vessel arrives at a RoRo listed location.

(8) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC.

PART 14 — Fees

Interpretation

132

In this Part, “proper officer” means a person engaged by the orders or with the concurrence of the HMRC Commissioners who acts with, or in place of, an HMRC officer in the exercise of a function of HMRC described in regulation 139 ; and “export declaration” has the meaning given in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019 (“CEEER 2019”).

Fees authorised

133

The authority to charge a fee in the cases described in regulations 134 to 138A is subject to regulation 139.

Requested attendance at premises or vehicles on a Sunday or other non-working days

134

(1) Where a person requests attendance by an HMRC officer or proper officer at premises or a vehicle because—

(a) the person is required—

(i) to make a report in respect of a vehicle under section 35 of CEMA 1979 ; or

(ii) to deliver an account in respect of a ship under section 36 of CEMA 1979 ; or

(b) the attendance is required in connection with goods the export of which is required to be made in accordance with the applicable export provisions or an outward processing procedure,

HMRC may charge that person a fee in relation to the attendance but only where the attendance is requested to occur on a day which is not a working day but treating a Saturday as a working day for the these purposes.

(2) In this regulation, “vehicle” has the same meaning as it has in section 1(1) of CEMA 1979 .

Requested attendance further to section 159(1) of CEMA 1979

135

(1) Where a person requests attendance by an HMRC officer or proper officer at premises in order for the officer to examine and take account of goods under section 159(1) of CEMA 1979 , HMRC may charge that person a fee in relation to the attendance.

(2) But a fee may be charged only if the premises attended—

(a) are operated for the purposes of a commercial activity; or

(b) are a dwelling or form part of a dwelling.

Goods requiring special care or treatment

136

(1) Paragraph (2) applies where—

(a) directions as to the movement or storage of goods are given further to section 30 of CEMA 1979 ;

(b) the goods are of a combustible or inflammable nature or otherwise of such a hazardous nature as to require special care or treatment; and

(i) to store or transport the goods;

(ii) to examine and take account of the goods under section 159(1) of CEMA 1979; or

(iii) to take samples of the goods under section 160(1) of CEMA 1979.

(2) HMRC may charge the person in possession or control of the goods (other than an HMRC officer or proper officer) or the owner of the goods a fee in relation to the special measures.

Examination and taking samples of goods

137

(1) Paragraph (2) applies where a person makes , in respect of goods, a Customs declaration, an export declaration or a declaration for an outward processing procedure and a requirement exists—

(a) to examine and take account of the goods under section 159(1) of CEMA 1979;

(b) to take samples of the goods under section 160(1) of CEMA 1979; or

(c) to examine or take samples of the goods in order that an HMRC officer may provide a ruling further to section 24 of the Act.

(2) HMRC may charge the person making the declaration a fee in relation to, as appropriate, the examination, account or taking of samples—

(a) undertaken on behalf of HMRC by a person other than an HMRC officer or proper officer; or

(b) undertaken by an HMRC officer or proper officer—

(i) in the case described in paragraph (1)(c); or

(ii) if the person has failed to comply with directions given further to section 30 of CEMA 1979 in relation to the goods which are the subject of the declaration.

Destruction of goods

138

(1) Paragraph (2) applies where goods seized by HMRC are destroyed.

(2) HMRC may charge the person who was in possession or control of the goods before they were seized (other than an HMRC officer or proper officer) or the owner of the goods a fee in relation to the destruction of the goods carried out on behalf of HMRC by a person other than an HMRC officer or proper officer.

Fees authorised and functions

139

In a case described in a preceding regulation of this Part, the authority to charge a fee exists only if, or to the extent that, the function or power in relation to which a fee may be charged is exercised—

(a) for the purposes of, or otherwise in connection with, import duty; and

(b) in relation to—

(i) the acceptance of a Customs declaration , an export declaration or a declaration for an outward processing procedure;

(ii) the verification of a Customs declaration , an export declaration or a declaration for an outward processing procedure; or

(iii) the release or discharge of goods to and from a Customs procedure , a common export procedure, or the Customs formalities for exporting goods subject to an outward processing procedure.

Amount of fees

140

(1) In a case where a fee is authorised to be charged, the amount of the fee which is authorised is limited to the costs incurred, or to be incurred, by HMRC in exercising the function or power in relation to which a fee may be charged.

(2) The amount authorised may include—

(a) either or both of the following—

(i) a fixed amount (“flat rate”) representing the costs usually incurred in a case mentioned in regulations 134 to 138A; and

(ii) an amount calculated by reference to an hourly rate of an HMRC officer or proper officer; and

(b) an amount in reimbursement of charges incurred by HMRC, including charges for the preparation of reports or for the transport or postage of goods or samples of goods.

(3) HMRC must publish a notice specifying a list of the flat rates and hourly rates which are authorised and which have effect from time to time and the date from which the rates have effect.

Discretion to reduce or waive fees

141

(1) If it is fair and reasonable to do so having regard to the circumstances in a particular matter, an HMRC officer may decide that a fee which would otherwise be charged be reduced or waived.

(2) In particular, where a fee is authorised to be charged by regulation 134 or 135, an HMRC officer may decide that the fee be waived if the attendance requested would usually have been carried out without the request.

Payment of fees

142

(1) HMRC must notify a fee to the person liable to pay it.

(2) Where a fee is authorised to be charged by regulations 134 to 138, the fee is payable within 30 days of the date on which it is so notified and must be paid in the form and manner provided by notice published by HMRC.

(2A) Where a fee is authorised to be charged by regulation 138A, the fee is payable at the time and in the form and manner specified in the notice published by HMRC.

(3) Paragraphs (4) and (5) apply where a fee is authorised to be charged by regulation 134 or 135.

(4) HMRC may require a fee, or part of it, to be paid before making the attendance requested.

(5) Where—

(a) HMRC makes arrangements to attend; and

(b) the request is withdrawn before the attendance occurs,

HMRC may charge so much as a fee as is reasonable in the circumstances, having regard to the costs incurred or to be incurred which cannot be avoided.

PART 15 — Transitional and savings provisions

CHAPTER 1 — Preliminary

Interpretation

143

In this Part, the following expressions have the same meaning as they do for the purposes of the UCC—

“Common Customs Tariff” ;

“customs procedure”, and “accepted”, “discharged” and “released” and cognate expressions as used in relation to a customs procedure ;

“customs declaration”, except where reference is made to such a declaration provided by or under the Act;

“customs supervision”;

“customs territory of the Union”;

“decision taken upon application” ;

“special procedure” and the following types of special procedure: “end-use procedure”, “outward processing procedure”, “storage procedure” and “transit procedure”;

“temporary storage”;

“temporary storage declaration”, except where reference is made to a such declaration provided under the Act;

“Union goods”; and

“verification” .

CHAPTER 2 — Continued effect and cessation of effect of the EUCL and evidence

Continued effect and cessation of effect of the EUCL

144

(1) Where as provided by this Part the EUCL continues to have effect in relation to goods on and after IP completion day, paragraph (2) applies to the following matters—

(a) any approval or authorisation granted by, or on behalf of, HMRC or the equivalent competent authority of a member State under the EUCL or treated as valid immediately before IP completion day under Article 251 of the Delegated Regulation;

(b) a decision given by HMRC which is a decision taken upon application;

(d) any guarantee provided in respect of any requirement under the EUCL.

(2) Any of the matters listed in paragraph (1) which applies in relation to the goods immediately before IP completion day continues to apply for so long as the EUCL continues to have effect in relation to the goods, unless and until HMRC amends or revokes the same in any particular case.

(3) For the purposes of the continued effect of the EUCL in relation to goods as provided by this Part, the following modifications of the EUCL apply—

(a) non-Union goods are to be treated as goods in respect of which—

(i) a liability to import duty under the Act may be incurred as if they were chargeable goods ;

(ii) circumstances under the EUCL in which a liability to an EU customs duty applies to non-Union goods on import are to be treated as circumstances in which a liability to import duty under the Act is incurred;

(iii) ... the rate of duty applicable to the goods is that determined by the Common Customs Tariff; and

(b) any reference in the EUCL to a relief from liability to an EU customs duty on import in respect of non-Union goods is to be treated as a relief from liability to import duty under the Act in respect of such goods.

(4) Except for those modifications, the continuation or cessation of effect of the EUCL in relation to goods as provided by this Part does not—

(a) affect the operation of the EUCL or anything duly done or suffered under it;

(b) affect any right, privilege, obligation or liability acquired, accrued or incurred under the EUCL or any enactment in relation to the EUCL;

(c) affect any penalty, forfeiture or punishment incurred in respect of any offence under an enactment in relation to the EUCL; or

(d) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment.

(5) Notwithstanding that the EUCL ceases to have effect in relation to goods, any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed, as if the EUCL had not ceased to have effect in relation to the goods.

(6) When the EUCL ceases to have effect in relation to goods as provided by this Part, the Act and paragraphs (7) and (8) then apply in relation to the goods.

(7) The goods are to be treated as chargeable goods imported into the United Kingdom, except where the goods are located outside of the United Kingdom other than in accordance with a customs procedure when the EUCL ceases to have effect.

(8) Where a requirement of the EUCL has been met or not met in relation to the goods, any equivalent requirement imposed by or under the Act is also to be treated as having been met or not met, as the case may be, in relation to the goods.

(9) Where the EUCL continues to have effect in relation to goods on or after IP completion day by virtue of this Part, the cessation of effect of the EUCL provided by paragraph 1(1) of Schedule 7 to the Act which would otherwise apply in relation to the goods does not apply.

Evidence required by notice

145

(1) HMRC may notify a person to provide evidence to HMRC concerning any of the following in relation to goods to which this Part applies—

(a) whether or not the goods are non-Union goods;

(b) when the goods are imported into the United Kingdom;

(d) the stage of a customs procedure reached in relation to the goods; or

(e) any other matter which enables HMRC to determine whether or not the EUCL continues or ceases to have effect in relation to the goods on or after IP completion day.

(2) HMRC must in, or with, the notification state by when compliance is required.

(3) HMRC may publish a notice specifying—

(a) the type of evidence which may be required when a notification is given; and

(b) the form and manner in which evidence is to be provided to HMRC.

CHAPTER 3 — Non-Union goods imported before IP completion day

Transitional and saving provision under chapter 3

146

(1) This chapter applies in relation to goods which—

(a) have been imported into the United Kingdom before IP completion day;

(b) are non-Union goods ; and

(2) Where under this chapter the EUCL continues to have effect in relation to the goods, the EUCL ceases to have effect in relation to the goods as provided by chapter 5, except as provided by regulation 147(2).

(3) For the purposes of paragraph (1)(a), where goods form part of a consignment and only part of the consignment is imported before IP completion day, all of the goods in the consignment are to be treated as imported before IP completion day.

Goods notified as arriving on or after exit day

147

(1) Where notification of the arrival of the goods is made to HMRC on or after IP completion day, the EUCL continues to have effect in relation to the goods on and after IP completion day.

(2) The EUCL ceases to have effect in relation to the goods when a customs declaration or a temporary storage declaration is made in respect of the goods and the declaration made is to be treated as the equivalent declaration provided by or under the Act.

Goods held in a temporary storage facility

148

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

Goods declared to a customs procedure

149

(1) Paragraph (2) applies where before IP completion day a declaration is made to HMRC in respect of the goods to a customs procedure and—

(a) before IP completion day the declaration has not been accepted by HMRC; or

(b) if the declaration has been accepted before IP completion day, the goods have not been released before IP completion day by HMRC to the procedure.

(2) The EUCL continues to have effect in relation to the goods on and after IP completion day.

Goods located in the United Kingdom released to a special procedure

150

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

CHAPTER 4 — End-use procedure

Transit procedure

151

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

Outward processing procedure

152

(1) Paragraph (2) applies where before exit day—

(a) a declaration is made to HMRC in respect of Union goods to the outward processing procedure; and

(b) the goods have not been discharged from the procedure.

(2) The EUCL continues to have effect in relation to the goods on and after exit day.

End-use procedure

153

(1) Paragraph (2) applies where—

(a) before IP completion day—

(i) a declaration is made to HMRC in respect of non-Union goods to the end-use procedure; and

(ii) the goods are released by HMRC to the procedure; ...

(b) immediately before IP completion day the goods are Union goods but subject to customs supervision ; and

(2) The EUCL continues to have effect in relation to the goods on and after IP completion day.

Cessation of the EUCL

154

The continued effect of the EUCL in relation to goods as provided by this chapter ceases to have effect in relation to the goods as provided by chapter 5.

CHAPTER 5 — Cessation of effect of the EUCL

Cessation of effect of the EUCL

155

(1) Paragraph (2) applies where, as provided by chapter 3 or 4, the EUCL continues to have effect in relation to goods on and after IP completion day.

(2) Except as provided by regulation 147(2), the EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—

(a) where a person fails to comply with regulation 145 in relation to the goods;

(b) ... on the removal of the goods from the United Kingdom;

(c) where the goods are subject to temporary storage or a special procedure, when a customs declaration is made in respect of the goods;

(d) except where regulation 153(2) applies, on release of the goods for free circulation;

(e) where regulation 153(2) applies, when—

(i) the goods are destroyed or forfeited; or

(ii) customs supervision of the goods ends by reason that a case set out in Article 254(4)(a) or (c) of the UCC applies; or

(f) where the goods are subject to a special procedure after the end of the period of one year beginning with IP completion day.

(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where paragraph (2)(a) applies, the Customs procedure provided by or under the Act applies which is equivalent to the customs procedure which applied when the EUCL ceased to have effect.

(4) Where paragraph (2)(c) applies, the declaration made is to be treated as the equivalent declaration provided by or under the Act.

(5) Where paragraph (2)(f) applies—

(a) the goods become subject to the special Customs procedure or outward processing procedure provided by or under the Act which is equivalent to the customs procedure which applied to the goods immediately before the EUCL ceased to have effect in relation to the goods; and

(b) any approval or authorisation granted on or after IP completion day in relation to the procedure which existed immediately before the EUCL ceased to have effect in relation to the goods is to be treated as an approval or authorisation which has effect for the equivalent procedure provided by or under the Act.

CHAPTER 6 — Special procedures: additional provision

Goods located outside the United Kingdom

156

(1) Paragraph (2) applies in relation to non-Union goods imported into the United Kingdom where—

(a) before IP completion day—

(i) a declaration is made to HMRC in respect of the goods to a special procedure and the goods are released by HMRC to the procedure but are not discharged by HMRC from the procedure; or

(ii) a declaration is made to a customs authority outside the United Kingdom in respect of the goods to the transit procedure and the goods are being moved, in accordance with the procedure, to the United Kingdom; ...

(b) immediately before IP completion day, the goods are located outside the United Kingdom in accordance with the procedure ; and

(2) The EUCL continues to have effect in relation to the goods on and after IP completion day.

(3) Where paragraph (2) applies, the EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—

(a) where a person fails to comply with regulation 145 in relation to the goods;

(b) except where paragraph (1)(a)(ii) applies, if the goods are not returned to the United Kingdom before the end of the period of one year beginning with IP completion day;

(d) on release of the goods for free circulation.

(4) Where paragraph (3)(a) applies, the Customs procedure provided by or under the Act applies which is equivalent to the customs procedure which applied when the EUCL ceased to have effect in relation to the goods.

(5) Where paragraph (3)(b) applies, the customs procedure is to be treated as discharged when the EUCL ceases to have effect in relation to the goods.

(6) Where paragraph (3)(c) applies, the declaration made is to be treated as the equivalent declaration provided by or under the Act.

Goods discharged from a customs procedure

157

(1) Where before IP completion day non-Union goods are discharged from a customs procedure but verification in relation to the goods is not completed, the EUCL continues to have effect in relation to the goods on and after IP completion day.

(2) The EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—

(a) where a person fails to comply with regulation 145 in relation to the goods;

(b) on completion of the verification; or

(3) Where paragraph (2)(a) or (c) applies, the following apply in relation to the goods—

(a) paragraphs 13 and 14 of Schedule 1 to the Act ; and

(b) paragraph 4 of Schedule 6 to the Act .

CHAPTER 7 — ...

Union goods: movement beginning before exit day

158

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

Continued effect of the EUCL

159

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

Requirement to provide evidence of import of Union goods

160

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

Exceptions to the requirement to provide evidence of import of Union goods

161

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

Signed

Rebecca Harris — Craig Whittaker — Two of the Lords Commissioners of Her Majesty's Treasury — 2018-11-29

Explanatory note

(This note is not part of the Regulations)

Part 1 (introductory provisions)Part 1 provides for citation and commencement and definitions used in the Regulations. The Regulations will be brought into force in relation to approvals and authorisations on 2nd January 2019 and the remainder by way of a separate statutory instrument made under section 52 of the Act.

Part 2 (presentation)Part 2 makes provision further to that contained in section 34 of the Act in relation to the presentation of goods to Customs. It includes who is required to give a notification of importation to HMRC and provides for the contents of a notification and the time limits for giving it. It also sets out where a notification is treated as given, when a waiver from the requirement may be given and that a notification is not required in relation to goods temporarily unloaded.

Part 3 (temporary storage)Part 3 provides for the making of temporary storage declarations when goods are subject to the control of an HMRC officer further to paragraph 1(2) of Schedule 1 to the Act. It includes who is required to make a temporary storage declaration to HMRC and provides for the contents of a declaration and when it is required to be made. It also sets out restrictions on making amendments to a temporary storage declaration, when a declaration is treated as withdrawn and for section 5(1) of the Act to apply to goods where a declaration is not made or is treated as withdrawn such that the goods are liable to forfeiture. Restrictions on carrying out activities in relation to goods subject to control are imposed on a person who operates a temporary storage facility where the goods are held. Provision is made for forfeiture of the goods in certain cases if there is a failure to comply with the restrictions.

Part 4 (declarations)Part 4 makes provision further to that contained in Schedule 1 to the Act in relation to Customs declarations. A requirement is imposed, subject to exceptions, that a person must be established in the United Kingdom in order to be eligible to make a Customs declaration. Provision is made, in specified cases, which allows Customs declarations to be made orally, in a particular paper form or by conduct and provision is made about notifications of importation and acceptance and discharge of declarations in such cases.

Part 5 (notification of liability)Part 5 provides for those cases in which a notification of liability to pay import duty is treated as met by the release of goods to a Customs procedure. This Part also provides for when a liability is discharged.

Part 6 (payment)Part 6 provides for the dates by which a liability to import duty must be paid. The period for payment may be suspended in specified cases, including where an application for remission of duty is made, where there is a joint liability but one of those liable is not involved in a breach of a relevant Customs obligation (see section 6 of the Act) or where goods are subject to condemnation proceedings. Provision is also made for interest to be payable on late payments.

Part 7 (remission and repayment of import duty)Part 7 makes provision that in specified cases (reduced duty cases) an application may be made to HMRC for a liability to import duty to be discharged (remitted) or for payments made in respect of a liability to be repaid. Provision is made concerning who may make an application, the period for doing so, the contents of applications and the matters upon which HMRC must be satisfied in order to grant an application. Goods the subject of an application must be available for inspection, subject to exceptions, and movement of the goods must be notified to HMRC. An application may be rejected or accepted and, if accepted, granted or refused. An application may be granted subject to compliance with conditions, including that the goods are destroyed, removed from the United Kingdom or made subject to another Customs procedure. Provision is made where HMRC must pay interest on repayments.

Part 8 (Customs agents)Part 8 makes provision further to that in section 21 of the Act in relation to Customs agents. With exceptions, Customs agents must be established in the United Kingdom. Transitional provision is included in relation to persons acting as the equivalent of Customs agents before exit day. Provision is made for the disclosure of the appointment and withdrawal of an appointment of a person as a Customs agent.

Part 9 (approvals and authorisations and authorised economic operators)Part 9 makes provision in relation to applications for approvals or authorisations generally in the Regulations, subject to exceptions. Provision includes cases where an application may not be made, the periods within which HMRC must decide if an application falls to be determined, appeals to the appeals tribunal if the application is not determined in accordance with the Regulations, the periods within which a determination to grant or refuse an application must be made and notified and cases where extensions of time apply. Provision is also made to require approved or authorised persons to notify HMRC of changes in circumstances, for the amendment, suspension or revocation of approvals and authorisations and for transitional provision for approvals or authorisations granted under EU legislation before exit day. This Part also provides for the eligibility criteria for a person to be authorised as an authorised economic operator.

Part 10 (guarantees)Part 10 makes provision in relation to guarantees which are required to be provided by or under the Regulations and in relation to special Customs procedures in respect of a liability to import duty or a potential liability. Provision includes the approval of guarantees and guarantors and requirements concerning the giving of a guarantee in respect of particular goods declared for a Customs procedure (a single guarantee) and the giving of a guarantee in respect of all goods declared for special Customs procedures in a calendar month (a comprehensive guarantee). Guarantees must be given for a specified amount and provision is included for circumstances when the amount may be reduced. Further provision is made for the waiver and discharge of guarantees and cases where no guarantee is required.

Part 11 (domestic goods)Part 11 makes provision further to that in section 33 of the Act as to goods which are, or are not, to be regarded as domestic goods.

Part 12 (valuation of chargeable goods)Part 12 makes further provision to that in section 16 of the Act in respect of the valuation of chargeable goods for the purposes of Part 1 of the Act. Provision is made for six methods of valuation, the order in which they are to be applied and the evidence required to support a valuation. In particular cases, a Customs declaration may be made where a valuation is not determined. Where a valuation of goods is based upon a transaction value (see section 16(3) of the Act), provision is made for specified matters to be included or excluded in determining that value.

Part 13 (chargeable goods destined for RoRo listed locations)Part 13 makes provision for Customs declarations or certain temporary storage declarations (see Part 3 of the Regulations) to be made before goods are imported into the United Kingdom. This applies where the goods are carried on certain vehicles (RoRo vehicles) boarded onto a train or vessel destined for locations (RoRo listed locations) listed in a notice made by HMRC.

Part 14 (fees)Part 14 provides authority for the charging of fees, limited to the costs incurred or to be incurred, where HMRC exercises functions or powers in relation to import duty. This includes specified cases where an attendance by an HMRC officer is required, where goods require special care or treatment or an examination or where seized goods are destroyed. Provision is made for the reduction or waiver of fees and for payment.

Part 15 (transitional and savings provisions)Part 15 makes transitional and savings provision. It provides for cases where EU legislation, which would otherwise cease to have effect by virtue of paragraph 1(1) of Schedule 7 to the Act, continues to have effect with modifications in specified cases on or after exit day. The modifications include that import duty under the Act has effect in relation to goods imported and not EU customs duty. Provision is also made for the cessation of the continued effect of the EU legislation.

Footnotes

[^f00001]: 2018 c. 22.

[^f00002]: Command paper 2226. Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/ata/pf_ata_conv_text.pdf?la=en. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00003]: “CEMA 1979” is defined in section 37(1) of the Act as the Customs and Excise Management Act 1979 (c. 2).

[^f00004]: Available electronically from http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/istanbul/istanbul_legal_text_eng.pdf?la=en. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00005]: Section 25 was substituted by S.I. 1991/2724 and is amended by paragraph 16 of Schedule 7 to the Act (which, inter alia, substituted “temporary storage facilities” for “transit sheds”) and S.I. 1992/3095 and 1993/3014.

[^f00006]: Available electronically from https://www.unece.org/fileadmin/DAM/tir/handbook/english/newtirhand/TIR-6Rev10_En.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00007]: 1971 c. 80.

[^f00008]: See paragraphs 1 and 2 of Schedule 6 to the Act on notification of importation.

[^f00009]: Section 37(8) of the Act explains references to a person who makes a Customs declaration.

[^f00010]: “A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

[^f00011]: “The free-circulation procedure” is defined in section 3 of the Act.

[^f00012]: See section 34 of the Act on presentation of goods.

[^f00013]: “HMRC officer” is defined in section 37(1) of the Act.

[^f00014]: Paragraph 1(2) of Schedule 1 to the Act provides that goods are subject to the control of any HMRC officer as soon as they are imported into the United Kingdom.

[^f00015]: “Customs procedures” is defined in section 3 of the Act.

[^f00016]: Section 5(1) provides that such goods are liable to forfeiture and by section 5(2), a liability to import duty is incurred at the time at which the goods become liable to forfeiture.

[^f00017]: “Customs tariff” is defined in section 8 of the Act.

[^f00018]: Section 25A was inserted by S.I. 1991/2724 and is amended by paragraph 17 of Schedule 7 to the Act and S.I. 1993/3014 and 2011/1043. Section 25A(2) provides that any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is a temporary storage facility is liable on summary conviction to a penalty.

[^f00019]: Available electronically from: https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00020]: Persons eligible are set out at paragraph 2(1) of Schedule 1 to the Act.

[^f00021]: “Chargeable goods” is defined in section 2 of the Act.

[^f00022]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^f00023]: Requirements of establishment in respect of Customs agents are imposed by regulation 80(1).

[^f00024]: “The free-circulation procedure” is defined in section 3 of the Act.

[^f00025]: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

[^f00026]: Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

[^f00027]: “A transit procedure” is defined in paragraph 5 of Schedule 2 to the Act.

[^f00028]: The current edition of the Convention is dated 1 December 2010 and the current edition of Annex B is dated 1 May 2016. The Convention and Annex are available from: https://cit-rail.org/en/rail-transport-law/cotif/. Available in hard copy from the International Rail Transport Committee, General Secretariat, Weltpoststrasse 20, CH-3015 Bern, Switzerland. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00029]: Available electronically from https://www.unece.org/fileadmin/DAM/tir/handbook/english/newtirhand/TIR-6Rev10_En.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00030]: See paragraphs 10 and 12 of Schedule 1 to the Act on acceptance of Customs declarations.

[^f00031]: See paragraph 17 of Schedule 1 to the Act on discharge of goods from a Customs procedure.

[^f00032]: See Part 3 of Schedule 2 to the Act concerning a declaration of goods for a transit procedure.

[^f00033]: “Comprehensive guarantee” is defined in paragraph 8(1)(b) of Schedule 6 to the Act.

[^f00034]: For Customs agents and indirect agents, see section 21 of the Act.

[^f00035]: “Chargeable goods” is defined in section 2 of the Act.

[^f00036]: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

[^f00037]: “A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

[^f00038]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^f00039]: See section 3(3)(a) of the Act.

[^f00040]: “Customs tariff” is defined in section 8 of the Act.

[^f00041]: See section 34 of the Act on presentation of goods.

[^f00042]: “The free-circulation procedure” is defined in section 3 of the Act.

[^f00043]: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

[^f00044]: “An authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Act.

[^f00045]: “Chargeable goods” is defined in section 2 of the Act.

[^f00046]: “Comprehensive guarantee” is defined in paragraph 8(1)(b) of Schedule 6 to the Act.

[^f00047]: Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

[^f00048]: 1994 c. 9; section 13A was inserted by S.I. 2009/56 and relevantly amended by S.I. 2011/1043, section 16 was relevantly amended by S.I. 2009/56.

[^f00049]: Paragraph 1(2) of Schedule 3 was amended by section 175(5) of the Finance Act 2016 (c. 24).

[^f00050]: 1882 c. 61; amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).

[^f00051]: For goods being subject to the control of an HMRC officer, see section 37(7) of the Act.

[^f00052]: “The free-circulation procedure” is defined in section 3(3)(a) of the Act.

[^f00053]: “Chargeable goods” is defined in section 2 of the Act.

[^f00054]: See paragraph 17 of Schedule 1 to the Act on release of goods to a Customs procedure.

[^f00055]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^f00056]: Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

[^f00057]: 1996 c. 8. At the time these Regulations are made, the rate is provided by regulation 5(1)(e) of S.I. 1998/1461 as 5% per annum. Regulation 5 was substituted by S.I. 2001/631 and regulation 5(1)(e) amended by S.I. 2003/230.

[^f00058]: See section 36 of the Act.

[^f00059]: See section 3(4) of the Act.

[^f00060]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^f00061]: “A transit procedure” is defined in paragraph 5 of Schedule 2 to the Act.

[^f00062]: “Chargeable goods” is defined in section 2 of the Act.

[^f00063]: See section 3 of the Act.

[^f00064]: The information to be contained in a Customs declaration, in addition to the Customs procedure, is provided by public notice made under paragraph 7(1)(a) of Schedule 1 to the Act.

[^f00065]: See section 21(1) of the Act concerning the meanings of “direct agent” and “indirect agent”.

[^f00066]: “A relevant event occurs” is defined in paragraph 15(2) of Schedule 1 to the Act.

[^f00067]: “An outward processing procedure” is defined in section 36(2) of the Act.

[^f00068]: “An inward processing procedure” is defined in paragraph 8 of Schedule 2 to the Act.

[^f00069]: “An authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Act.

[^f00070]: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

[^f00071]: “A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

[^f00072]: “Chargeable goods” is defined in section 2 of the Act.

[^f00073]: “Domestic goods” is defined in section 33 of the Act.

[^f00074]: 2003 c. 14.

[^f00075]: “Comprehensive guarantee” is defined in paragraph 8(1)(b) of Schedule 6 to the Act.

[^f00076]: “Special Customs procedure” is defined in section 3 of the Act.

[^f00077]: “The free-circulation procedure” is defined in section 3 of the Act.

[^f00078]: 2010 c. 4.

[^f00079]: S.I. 2018/1249.

[^f00080]: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

[^f00081]: 2000 c. 36; “public authority” is defined in section 3 of that Act.

[^f00082]: 2002 asp 13; “Scottish public authority” is defined in section 3 of that Act.

[^f00083]: 2011 c. 5.

[^f00084]: Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

[^f00085]: “Domestic goods” are defined in section 33 of the Act.

[^f00086]: Section 36(2) defines a declaration of goods for an outward processing procedure.

[^f00087]: “A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

[^f00088]: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

[^f00089]: “An inward processing procedure” is defined in paragraph 8 of Schedule 2 to the Act.

[^f00090]: 1995 c. 21.

[^f00091]: “Chargeable goods” is defined in section 2 of the Act.

[^f00092]: See section 3(3)(a) of the Act on the free-circulation procedure.

[^f00093]: Section 5 is amended by paragraph 6 of Schedule 7 to the Act.

[^f00094]: See section 34 of the Act on the presentation of goods to Customs on import.

[^f00095]: See section 16(3) of the Act for the definition of “transaction value”.

[^f00096]: Available from: https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00097]: Defined in section 37(1) of the Act as “the World Trade Organisation”.

[^f00098]: Available from: http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/valuation/instruments-and-tools/gatt/arti7_gen_agreemt.pdf?db=web. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00099]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^f00100]: “Chargeable goods” is defined in section 2 of the Act.

[^f00101]: See section 3(3)(a) of the Act on the free-circulation procedure.

[^f00102]: Available from: https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00103]: Available from: https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00104]: Available from: http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/valuation/instruments-and-tools/gatt/arti7_gen_agreemt.pdf?db=web. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^f00105]: See section 3(3) of the Act.

[^f00106]: See section 3 of the Act.

[^f00107]: Section 35 of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979 (c. 58), sections 37, 38 and 46 of the Criminal Justice Act 1982 (c. 48), Schedule 1 to the Territorial Sea Act 1987 (c. 49), section 35 of the Immigration, Asylum and Nationality Act 2006 (c. 13) and paragraph 27 of Schedule 7 to the Act and S.I. 1992/3095.

[^f00108]: Section 36 of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979 and sections 37, 38 and 46 of the Criminal Justice Act 1982.

[^f00109]: Section 35 of the Act defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

[^f00110]: The definition of “vehicle” is amended by paragraph 4(2)(l) of Schedule 7 to the Act.

[^f00111]: Section 159(1) of CEMA 1979 is amended by Schedule 1 to the Isle of Man Act 1979, Schedule 4 to the Finance Act 1984 (c. 43), section 117 of the Finance Act 2008 (c. 9) and paragraph 107 of Schedule 7 to the Act.

[^f00112]: Section 30 of CEMA 1979 is amended by sections 37 and 46 of the Criminal Justice Act 1982 and paragraph 22 of Schedule 7 to the Act.

[^f00113]: For acceptance of Customs declarations, see paragraphs 10 to 12 of Schedule 1 to the Act.

[^f00114]: For verification of Customs declarations, see paragraph 13 of Schedule 1 to the Act.

[^f00115]: For release and discharge of goods to and from a Customs procedure, see paragraph 17 of Schedule 1 to the Act.

[^f00116]: The expressions are found in Article 5 of the UCC except where otherwise indicated.

[^f00117]: See also Article 56 of the UCC.

[^f00118]: The customs procedures are the release for free circulation procedure and the types of special procedure.

[^f00119]: See Article 22 of the UCC.

[^f00120]: See also Title VII of the UCC concerning special procedures.

[^f00121]: See Articles 147 and 148 of the UCC.

[^f00122]: See Article 188 of the UCC.

[^f00123]: “Chargeable goods” is defined in section 2 of the Act.

[^f00124]: See section 19 of the Act concerning a relief from a liability to import duty.

[^f00125]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^f00126]: Paragraphs 13 and 14 of Schedule 1 to the Act concern the verification of Customs declarations.

[^f00127]: Paragraph 4 of Schedule 6 to the Act concerns the period before the end of which a notification of a liability to pay import duty must be given.

Editorial notes

[^c23521491]: 2018 c. 22.

[^c23523391]: Reg. 2 in force at 2.1.2019 for specified purposes, see reg. 1(4)(a)

[^c23521501]: Command paper 2226. Available electronically from: http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/ata/pf_ata_conv_text.pdf?la=en. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^c23521511]: “CEMA 1979” is defined in section 37(1) of the Act as the Customs and Excise Management Act 1979 (c. 2).

[^c23521521]: Available electronically from http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/istanbul/istanbul_legal_text_eng.pdf?la=en. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^c23521531]: Section 25 was substituted by S.I. 1991/2724 and is amended by paragraph 16 of Schedule 7 to the Act (which, inter alia, substituted “temporary storage facilities” for “transit sheds”) and S.I. 1992/3095 and 1993/3014.

[^c23521541]: Available electronically from https://www.unece.org/fileadmin/DAM/tir/handbook/english/newtirhand/TIR-6Rev10_En.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

[^c23521551]: 1971 c. 80.

[^c23523401]: Reg. 3 in force at 2.1.2019 for specified purposes, see reg. 1(4)(a)

[^c23521561]: See paragraphs 1 and 2 of Schedule 6 to the Act on notification of importation.

[^c23521571]: Section 37(8) of the Act explains references to a person who makes a Customs declaration.

[^c23521581]: “A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

[^c23521591]: “The free-circulation procedure” is defined in section 3 of the Act.

[^c23521601]: See section 34 of the Act on presentation of goods.

[^c23521611]: “HMRC officer” is defined in section 37(1) of the Act.

[^c23521621]: Paragraph 1(2) of Schedule 1 to the Act provides that goods are subject to the control of any HMRC officer as soon as they are imported into the United Kingdom.

[^c23521631]: “Customs procedures” is defined in section 3 of the Act.

[^c23521641]: Section 5(1) provides that such goods are liable to forfeiture and by section 5(2), a liability to import duty is incurred at the time at which the goods become liable to forfeiture.

[^c23521651]: “Customs tariff” is defined in section 8 of the Act.

[^c23521661]: Section 25A was inserted by S.I. 1991/2724 and is amended by paragraph 17 of Schedule 7 to the Act and S.I. 1993/3014 and 2011/1043. Section 25A(2) provides that any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is a temporary storage facility is liable on summary conviction to a penalty.

[^c23523511]: Reg. 14 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

[^c23521681]: Persons eligible are set out at paragraph 2(1) of Schedule 1 to the Act.

[^c23521691]: “Chargeable goods” is defined in section 2 of the Act.

[^c23521701]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^c23521711]: Requirements of establishment in respect of Customs agents are imposed by regulation 80(1).

[^c23521721]: “The free-circulation procedure” is defined in section 3 of the Act.

[^c23521731]: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

[^c23521751]: “A transit procedure” is defined in paragraph 5 of Schedule 2 to the Act.

[^c23521781]: See paragraphs 10 and 12 of Schedule 1 to the Act on acceptance of Customs declarations.

[^c23521791]: See paragraph 17 of Schedule 1 to the Act on discharge of goods from a Customs procedure.

[^c23523671]: Reg. 30 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

[^c23523681]: Reg. 31 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

[^c23521821]: For Customs agents and indirect agents, see section 21 of the Act.

[^c23521851]: “A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

[^c23523731]: Reg. 36 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

[^c23523741]: Reg. 37 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

[^c23521881]: “Customs tariff” is defined in section 8 of the Act.

[^c23521891]: See section 34 of the Act on presentation of goods.

[^c23521901]: “The free-circulation procedure” is defined in section 3 of the Act.

[^c23521911]: “A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.

[^c23521921]: “An authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Act.

[^c23521931]: “Chargeable goods” is defined in section 2 of the Act.

[^c23521941]: “Comprehensive guarantee” is defined in paragraph 8(1)(b) of Schedule 6 to the Act.

[^c23521951]: Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

[^c23521961]: 1994 c. 9; section 13A was inserted by S.I. 2009/56 and relevantly amended by S.I. 2011/1043, section 16 was relevantly amended by S.I. 2009/56.

[^c23521971]: Paragraph 1(2) of Schedule 3 was amended by section 175(5) of the Finance Act 2016 (c. 24).

[^c23521981]: 1882 c. 61; amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).

[^c23521991]: For goods being subject to the control of an HMRC officer, see section 37(7) of the Act.

[^c23522001]: “The free-circulation procedure” is defined in section 3(3)(a) of the Act.

[^c23522011]: “Chargeable goods” is defined in section 2 of the Act.

[^c23522021]: See paragraph 17 of Schedule 1 to the Act on release of goods to a Customs procedure.

[^c23522031]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^c23522041]: Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions.

[^c23522051]: 1996 c. 8. At the time these Regulations are made, the rate is provided by regulation 5(1)(e) of S.I. 1998/1461 as 5% per annum. Regulation 5 was substituted by S.I. 2001/631 and regulation 5(1)(e) amended by S.I. 2003/230.

[^c23522061]: See section 36 of the Act.

[^c23522071]: See section 3(4) of the Act.

[^c23522081]: “Special Customs procedure” is defined in section 3(4) of the Act.

[^c23522091]: “A transit procedure” is defined in paragraph 5 of Schedule 2 to the Act.

[^c23522101]: “Chargeable goods” is defined in section 2 of the Act.

[^c23522111]: See section 3 of the Act.

[^c23522121]: The information to be contained in a Customs declaration, in addition to the Customs procedure, is provided by public notice made under paragraph 7(1)(a) of Schedule 1 to the Act.

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

Values undetermined when Customs declaration would otherwise be accepted

109

Provision of evidence

110

CHAPTER 3 — Transaction value: specified matters – included elements

Transaction value: included items

111

Transaction value: further included items – partial value

112

Transaction value: further included items - royalties

113

Transaction value: adjusted amounts

114

CHAPTER 4 — Transaction value: specified matters – excluded elements

Transaction value: excluded items

115

Transaction value: further excluded items - royalties

116

Transaction value: further excluded items – finance interest

117

Transaction value: further excluded items – costs during storage and increase in value

118

CHAPTER 5 — Methods of valuation

Method 1 valuation

119

Method 2 valuation

120

Method 3 valuation

121

Method 2 and Method 3 valuation: identification of transaction values

122

Method 4 valuation – other than goods to which regulation 124 applies

123

Method 4 valuation – fresh fruit and vegetables

124

Method 5 valuation

125

Method 6 valuation

126

CHAPTER 6 — Comparable, identical and similar goods and related persons

Comparable, identical and similar goods

127

Related persons

128

PART 13 — Chargeable goods destined for RoRo listed locations

Interpretation

129

RoRo listed locations

130

Chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations

131

PART 14 — Fees

Interpretation

132

Fees authorised

133

Requested attendance at premises or vehicles on a Sunday or other non-working days

134

Requested attendance further to section 159(1) of CEMA 1979

135

Goods requiring special care or treatment

136

Examination and taking samples of goods

137

Destruction of goods

138

Fees authorised and functions

139

Amount of fees

140

Discretion to reduce or waive fees

141

Payment of fees

142

PART 15 — Transitional and savings provisions

CHAPTER 1 — Preliminary

Interpretation

143

CHAPTER 2 — Continued effect and cessation of effect of the EUCL and evidence