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

Storage procedure: free zones

Authorisations not requiring an application but subject to revocation

85A

• (1) Subject to the provisions of paragraphs (3) and (8), any person may, without prior application for approval under this Part—

• (a) apply Part 1 of the transitional EIDR simplified Customs declaration process in regulation 29C(1)(a);

• (b) apply the UK continental shelf simplified import procedure in regulation 26G; or

• (c) disregard the additional notification of importation requirements at regulation 4(6C) applying to a “high risk person” in sub-paragraph (a) (but without prejudice to sub-paragraph (b)) to that regulation.

• (2) A person is an “eligible person” for the purpose of each of the provisions in paragraph (1)(a), (b) and (c) if the person is not subject to a notice given by an HMRC officer under paragraph (3) in relation to that provision.

• (3) An HMRC officer may give a notice to a person in relation to a provision in paragraph (1)(a), (b) and (c) if, in the opinion of the officer, the person ought not to be regarded as a fit and proper person for the purposes of that provision.

• (4) In determining whether to give a notice under paragraph (3) the HMRC officer may take into account—

• (a) whether the person, and any related persons (within the meaning of regulation 128) of that person, have been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is—

• (i) a serious breach having regard to the circumstances and nature of any breach and the number or breaches; and

• (ii) relevant to the suitability of that person to be an eligible person; and

• (b) any other matters as are specified in a notice published by HMRC.

• (5) A person is subject to a notice given by an HMRC officer under paragraph (3) from the time and date specified in the notice in relation to any importation of goods after that time.

• (6) The time and date specified for the purposes of paragraph (5) must not be—

• (a) in a case where an HMRC officer is satisfied that the notice is received by the eligible person at the time it is given, earlier than the time the notice is given; or

• (b) in all other cases, less than 72 hours after the notice is given.

• (7) A decision by an HMRC officer that a person ought not to be regarded as a fit and proper person for the purposes of a provision in paragraph (1)(a), (b) and (c) is to be treated—

• (a) as a relevant decision for the purposes of Chapter 2 of Part 1 of the Finance Act 1994 (reviews and appeals); and

• (b) as an ancillary matter for the purposes of section 16 of that Act (powers of appeal tribunal).

• (8) A person who has been given a notice under paragraph (3) may make an application for approval under this Part to be treated as an “eligible person” (and not a “high risk person”) in relation to that provision, provided no such application may be made within one year of the date of the notice.

Cases in which an application for approval may not be made

HMRC to consider whether an approval falls to be determined

Appeal where HMRC fail to consider an application

Grant or refusal of an application for approval

Notification of HMRC of change of circumstances relating to an approval

Amendment, suspension or revocation of approval

Transitional provision – approval or authorisation granted before IP completion day

Eligibility criteria for authorised economic operators

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

No requirement to present goods on import: goods that are not unloaded

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.

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

Persons eligible to use UK Continental Shelf simplifications

Temporary admission procedure: miscellaneous goods and other goods

Temporary admission procedure: pleasure craft

Temporary admission procedure: private aircraft

Temporary admission procedure: goods imported at other listed locations

Temporary admission procedure: NATO forces

Storage procedure: free zones

Storage procedure: unloading of surplus stores for storage

27G

• (1) An eligible person may make a Customs declaration for a customs warehouse procedure by the conduct described in paragraph (3) in respect of surplus stores which—

• (a) are on board a vehicle; and

• (b) are not subject to a restriction on import imposed under any enactment.

• (2) An individual may make such a declaration, by such conduct, in the name of an eligible person.

• (3) The conduct referred to in paragraph (1) is the unloading of the stores from a vehicle and the removal of those stores to a customs warehouse.

• (4) In this regulation, “eligible person” means a person who is approved by HMRC under the special procedures regulations to operate the customs warehouse as a place to keep goods declared for a storage procedure.

Inward processing procedure: unloading of stores for refurbishment

27H

• (1) An eligible person may make a Customs declaration for an inward processing procedure by the conduct described in paragraph (3) in respect of stores which—

• (a) are on board a vehicle;

• (b) are not subject to a restriction on import imposed under any enactment; and

• (c) require refurbishment.

• (2) An individual may make such a declaration, by such conduct, in the name of an eligible person.

• (3) The conduct referred to in paragraph (1) is the unloading of the stores from a vehicle and the removal of those stores to another location for refurbishment.

• (4) In this regulation, “eligible person” means a person who holds an authorisation to declare goods for an inward processing procedure prior to the making of the declaration referred to in paragraph (1).

Completion of customs declaration made under regulation 26FA

29ZA

• (1) This regulation applies where goods that are stores are declared for the free-circulation procedure by conduct as provided for by regulation 26FA.

• (2) Despite the declaration being treated as accepted by HMRC, the declaration must be completed by the provision to HMRC of further information in respect of the goods that is specified in a notice published by HMRC Commissioners.

• (3) The information must be provided by the eligible person before the end of—

• (a) the period specified in a notice published by HMRC Commissioners; or

• (b) such longer period as an HMRC officer may, in any particular case or any particular description of case, allow.

• (4) If a Customs declaration is not completed under this regulation, it is to be regarded as containing an inaccuracy for the purposes of Schedule 1 to the Act (and references in that Schedule to correcting a Customs declaration are to be read accordingly).

• (5) In this regulation, the “eligible person” means the vehicle operator or a person authorised by them to provide the information referred to in paragraph (2).

Repayment of import duty following Trade Remedies Authority review

53B

• (1) Paragraph (2) applies where the Secretary of State has made a public notice under—

• (a) section 13(4) (dumping of goods, foreign subsidies and increases in imports) of the Act; or

• (b) regulation 96D(1) or (2B), regulation 101C(2)(a) or regulation 101D(3)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.

• (2) The amount of repayment determined by HMRC to be due having regard to the applicable public notice in paragraph (1) is the amount that may be repaid.

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.

Application for approval to make declaration by conduct under regulation 27(1A)

27ZA

• (1) To make a Customs declaration for a temporary admission procedure by conduct under regulation 27(1A) (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 by conduct 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.

Temporary admission procedure: goods imported at RoRo listed locations

Temporary admission procedure: pleasure craft

Temporary admission procedure: private aircraft

Temporary admission procedure: goods imported at other listed locations

Temporary admission procedure: NATO forces

Storage procedure: free zones

Storage procedure: unloading of surplus stores for storage

Inward processing procedure: unloading of stores for refurbishment

Transaction value: retrospectively adjusted amounts

114A

• (1) Paragraph (3) applies where—

• (a) a seller makes an adjustment of the price actually paid or payable for the goods to the benefit of the buyer (“the adjustment”); and

• (b) paragraph (2) applies to the adjustment.

• (2) This paragraph applies to an adjustment where—

• (a) the goods are defective at the time of acceptance of the Customs declaration for the free-circulation procedure;

• (b) the seller makes the adjustment to compensate the buyer for the defect in order to fulfil, either—

• (i) a contractual obligation entered into before the acceptance of the Customs declaration; or

• (ii) a statutory obligation applicable to the goods; and

• (c) the adjustment is made within the period of one year starting immediately after the date on which the Customs declaration is accepted for that procedure.

• (3) The amount of import duty in respect of the adjustment is the amount which may be remitted or repaid.

• (4) A case falling within paragraphs (1) and (2) is to be treated as a reduced duty case for the purposes of Part 7 of these Regulations.

Transaction value: pro rata amounts

114B

• (1) Where—

• (a) paragraph (2) applies to goods declared for a Customs procedure; or

• (b) paragraph (3) applies to goods declared for the free-circulation procedure,

the transaction value of those goods is to be determined pro rata, by reference to the price of the total quantity of goods purchased and the quantity of goods imported or imported without damage (as the case may be).

• (2) This paragraph applies to goods declared for a Customs procedure which are part of a larger quantity of the same goods purchased in one transaction.

• (3) This paragraph applies to goods declared for the free-circulation procedure where, at the time of acceptance of the Customs declaration for that procedure, part of a consignment of goods purchased has been lost or damaged.