uksi/2018/1248 — The Customs (Import Duty) (EU Exit) Regulations 2018

2018 No. 1248 Exiting The European Union Customs The Customs (Import Duty) (EU Exit) Regulations 2018 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); c Part 9 (approvals and authorisations and authorised economic operators), except for regulation 92; 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; or would 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; or after 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; or the 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; or a 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; and which 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; and do 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; or is 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; or has 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; and in accordance with the UP Convention; or an 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; or a 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; c a person who is responsible for the carriage of the goods when they are imported; 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 c subject to paragraphs (5) , (6), (6A) and (6B) , be given within— 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; ... c a Customs declaration has been made in respect of the goods in accordance with that regulation; and 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c a Customs declaration has been made in respect of the goods in accordance with regulation 131F(3), 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. 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 c section 30C(3) of the Act applies to the goods, 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 c any entry summary declaration, Customs declaration or temporary storage declaration made in respect of the goods. 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; c the Customs declaration has not been treated as withdrawn under paragraph 3(2) of Schedule 1 to the Act; and 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; c whether or not the owner of the goods can be identified; and 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: unloading of stores from a qualifying vehicle 5A 1 There is no requirement to present goods that are stores to Customs on import where— a the goods are unloaded from a qualifying vehicle; b the goods are either— i subsequently loaded onto the same vehicle as soon as is practicable, or ii subsequently loaded onto another vehicle within the same fleet as soon as is practicable; and c the vehicle proceeds on its journey with the goods on board. 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 c the vessel , train or aircraft proceeds on its journey with the goods on board. No requirement to present goods on import: goods that are not unloaded 6A There is no requirement to present goods to Customs on import where the goods are not unloaded from the vessel, train or aircraft on which they are imported. Part 2A Customs control of stores Control of stores on board a vehicle 6B 1 An individual may only use, sell or consume stores which are on board a vehicle and are subject to the control of an HMRC officer where— a the stores are chargeable goods; and b the vehicle is a qualifying vehicle. 2 This regulation does not apply— a to fuel, spare parts or other articles of equipment; or b where a declaration by conduct is made by the individual in accordance with regulation 26FA. 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 c a person who is responsible for the carriage of the goods when they are imported. 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 c be made to HMRC by no later than the time at which the goods are presented to Customs. 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; c any temporary storage facility where the goods are stored; or 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 c which removes any goods from the declaration. 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); or a 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 c a person who makes a Customs declaration of a type described in sections 2 to 4 of this chapter. 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 c a restriction on import imposed under an enactment. 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 c the individual has the authority of P to make the declaration. 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 c goods contained within accompanied baggage if— 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 c intended to be used to relieve the effects of a disaster affecting the United Kingdom. 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). Application for approval to make oral declaration under regulation 21(2) 21A 1 To make a Customs declaration for a temporary admission procedure orally under regulation 21(2) (temporary admission procedure: miscellaneous goods and other goods), an individual must make an application to an HMRC officer for approval to do so, in accordance with the requirements of a notice published by HMRC. 2 HMRC must publish a notice specifying the matters referred to in paragraph (1), and that notice must specify— a the time by which, and the place to which, an application for approval under paragraph (1) must be made; b the form and manner of such an application; and c any information to be included in such an application. 3 An HMRC officer may grant an application made under paragraph (1) where they consider that the making of a Customs declaration orally is justified, taking into consideration factors specified in a notice published by HMRC. 4 HMRC must publish a notice specifying the matters referred to in paragraph (3). 5 Where an application made under paragraph (1) is granted, the officer may impose conditions on the making of the declaration in any approval granted under paragraph (3). 6 Where— a an application is made under paragraph (1); and b a time limit specified in paragraph (7), for the purposes of this paragraph, expires before that application is determined, the application will be treated as refused. 7 The time limits specified for the purposes of paragraph (6) are— a in a case where an entry summary declaration in respect of the goods is required under Article 127 of the UCC, the time limit for lodging that declaration in accordance with Articles 105 to 109 of the Delegated Regulation; b in a case where a Customs declaration is required to be made before the goods are imported into the United Kingdom in accordance with— i regulation 39A (mandatory advance declarations by qualifying travellers: other chargeable goods); ii regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations); iii regulation 131C (unaccompanied goods: making of declarations); iv regulation 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations); or v regulation 131H (goods intended to be carried in a shuttle train: making of declarations), the time by which the applicable declaration must be made. 8 Part 9 of these Regulations does not apply to applications under paragraph (1), or to any decision relating to such an application. 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 in paper form for a transit procedure ... by means of— a a paper version of a TIR carnet; b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . as appropriate to the procedure and the goods. 4A Subject to paragraph (4B), a person may make a Customs declaration in paper form for a free-circulation procedure, a transit procedure or a temporary admission procedure by means of— a a paper version of an ATA Carnet; or b a paper version of 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 c the individual has the authority of P to make the declaration. 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; c section 42 (relief for non-commercial goods and personal gifts) 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; c section 42 (relief for non-commercial goods and personal gifts) 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 c the vehicle is the goods or the goods are carried by the vehicle. 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. Free-circulation procedure: goods imported at RoRo listed locations 26A 1 An individual 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 A (miscellaneous goods) of the Oral or By conduct list if— a the goods are imported at a RoRo listed location; b the goods are carried by a RoRo vehicle; and c at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made. 2 The conduct referred to in paragraph (1) is that described in regulation 25(3A). Free-circulation procedure: pleasure craft 26B 1 Subject to paragraph (2), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3) in respect of goods which are a pleasure craft, 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 37 of the UK Reliefs document (returned goods relief) . 2 Paragraph (1) does not apply where the goods are liable on import to value added tax. 3 The conduct referred to in paragraph (1) is where the individual enters the limits of a port in the United Kingdom in the pleasure craft. Free-circulation procedure: private aircraft 26C 1 Subject to paragraph (2), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3) in respect of goods which are a private aircraft, if— a the aircraft lands for the first time after its arrival in the United Kingdom from a place outside the United Kingdom at— i a customs and excise airport; or ii any other place at which the aircraft is permitted to land by HMRC Commissioners under section 21(1) of CEMA 1979; and b 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 37 of the UK Reliefs document (returned goods relief) . 2 Paragraph (1) does not apply where the goods are liable on import to value added tax. 3 The conduct referred to in paragraph (1) is where the individual arrives in the United Kingdom in the private aircraft. Free-circulation procedure: goods imported at other listed locations 26D 1 An individual 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 A (miscellaneous goods) of the Oral or By conduct list if— a the goods are unaccompanied chargeable goods; b the goods are imported at an other listed location; and c 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 . 2 The conduct referred to in paragraph (1) is that described in regulation 25(3B). Free-circulation procedure: NATO forces 26E 1 A person who is a representative of NATO forces may make a Customs declaration for the free-circulation procedure in respect of goods by the conduct described in paragraph (2) if, at the time of import, full relief from import duty is available in respect of the goods to the NATO forces on whose behalf the declaration is made by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief). 2 The conduct referred to in paragraph (1) is the submission of a NATO form 302 to the designated HMRC office in accordance with the requirements set out in a notice published under regulation 4(3) and (4). 3 In this regulation— “ designated HMRC office ” means the customs office designated in accordance with paragraph 2(1) of Schedule 4 to the Customs Transit Procedures (EU Exit) Regulations 2018; “NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951. Free-circulation procedure: Human Organs etc. needed for transplant 26F 1 A person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of human blood, blood products, organs, tissues and cells for grafting, implanting (transplant) or transfusion (“the goods”) if, at the time of import, full relief from import duty is available to the addressee for the goods, or a person acting on the addressees behalf, by virtue of the case described in section 50 of the UK Reliefs document (relief for human organs needed for transplant). 2 The conduct referred to in paragraph (1) is where the person allows the goods to be imported into the United Kingdom by loading or allowing the goods to be loaded on any means of transport destined for Great Britain. 3 But such a declaration is to be treated as withdrawn if the goods do not arrive in Great Britain within 96 hours of being loaded on the means of transport. Free-circulation procedure: use, sale or consumption of non-domestic stores on board a non-qualifying vehicle 26FA 1 An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of stores which— a are chargeable goods; and b are on board a vehicle which is not a qualifying vehicle. 2 The conduct referred to in paragraph (1) is where the individual uses, consumes or sells the stores on board a vehicle which is not a qualifying vehicle. UK Continental Shelf simplified import procedure 26G 1 Subject to paragraph (4), an eligible person (P) who has exported from Great Britain to an installation on the UK sector of the continental shelf— a domestic goods; or b goods that P exported subject to an authorised use procedure (where that procedure has been discharged at the installation) may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of P’s re-importation of the goods from the installation if, at the time of import, full relief from import duty is available to P by virtue of section 37 of the UK Reliefs document (returned goods relief). 2 The conduct referred to in paragraph (1) is where— a P submits to a specified electronic system such information as may be required by a notice published by HMRC; and b P loads the goods or allows them to be loaded, from an installation on the UK sector of the continental shelf, onto a vessel or aircraft destined for Great Britain. 3 HMRC must publish a notice specifying the electronic system for the purpose of paragraph (2)(a), the information required to be submitted, the form and manner in which that information must be provided and the time by which it must be submitted. 4 Paragraph (1) does not apply where the goods imported are— a excise goods; or b goods liable on import to value added tax. 5 In this regulation— “ eligible person ” has the meaning given in regulation 26H (persons elig