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

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• (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

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In these Regulations—

• (1) In these Regulations—

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

• (2) In these Regulations—

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

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

Establishment and notices and notifications

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• (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

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• (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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .