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

[^key-f240d8719c066c354792dd63fc61e082]: Words in reg. 4(1) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(3)(a)

[^key-092761770907c128bce3b6549d93d757]: Words in reg. 4(3)(c) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(3)(b)

[^key-b45b693aed10fd13970654c8d61652e3]: Reg. 18(3) inserted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(4)(b)

[^key-8c4e0d58f6b10b9c5eef32169716a9bc]: Words in reg. 18(1)(c)(ii) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(4)(a)

[^key-1167b4bde89db4c408d738f40e52de3a]: Words in reg. 39A(1)(a) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(11)(a)

[^key-c012c9e1e5a148865b95984504e4ea46]: Reg. 39A(6) omitted (1.12.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(11)(b)

[^key-5933a4633bcd14e0d64b37cd7409b33c]: Words in reg. 39B(1)(a) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(12)

[^key-3127a0c087d75f1e244043bab097881c]: Reg. 5A inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(4)

[^key-be4970edd53dd83435e3bf0827e864ba]: Reg. 26FA inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(6)

[^key-67752edd02b6128a9d4d1b860edc0abe]: Regs. 27G, 27H inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(7)

[^key-b417c1df62f93f1e4f91c52ea5d2c97d]: Reg. 29ZA inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(9)

[^key-4d0843807e8e4b4662f9339d71a5bc14]: Reg. 53B inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(11)

[^key-a751e05df359c381e54d9e45402386d9]: Pt. 2A inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(5)

[^key-800fbba64f77b36707f2c78d268fe683]: Reg. 29(3E) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(8)(a)

[^key-8d1f6dd0b8a6e404f26017a4bc06d203]: Reg. 29(5F)(5G) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(8)(c)

[^key-af8dbd52885beb9cbab98a6ee9239368]: Words in reg. 29(6) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(8)(d)

[^key-b5583fa177815b0dbac69ec928a7c0a1]: Words in reg. 29(4) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(8)(b)

[^key-c948eafb26e7e7ba456a4f62fd4835d9]: Words in reg. 2(1) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(2)(a)

[^key-75d31f2aa5c754d4cdfc97f9a0014e36]: Words in reg. 2(1) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(2)(b)

[^key-87a00d70fa26ed80f64adc54476f3398]: Words in reg. 2(1) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(2)(c)

[^key-0a04b5dce222c471aa1359e191b52e8e]: Words in reg. 4(6D)(a) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(3)(a)

[^key-ea9ace2ba1c71a62a06727e1a098c220]: Words in reg. 4(6D)(b) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(3)(b)

[^key-d7c9dbf20c19cf044ca19bdcd7400a0c]: Reg. 39A(4A)(4B) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(10)

[^key-f1877ff042adbab5ef6248acd6e76199]: Words in reg. 85A(2) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(13)(a)

[^key-b17123273bcadeb3b70c94130c3dc1c5]: Words in reg. 85A(3) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(13)(a)

[^key-26e72180f71689d13f573d9b75aa08de]: Words in reg. 85A(7) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(13)(a)

[^key-7da26a4457f2cca62e8efef6512c99b5]: Word in reg. 85A(7)(a) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(13)(b)

[^key-0451569739a352b1f71bda80473c2342]: Reg. 59(3A) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(12)

[^key-8afbafbfdd44eeb25f8dd7320cdc0b45]: Reg. 131(2A)(2B) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(14)

[^key-e47786dc627ba00a49906046c813e7c6]: Reg. 131C(1A)(1B) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(15)

[^key-f0361f1010e99a1d6ba5bfb20a02be7b]: Reg. 131F(3B)(3C) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(16)

[^key-37a83b2a11485ca6e3da61ea7befce9e]: Reg. 131H(1A)(1B) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(17)

[^key-9402e27e6039f1724acb929b2cca5860]: Reg. 4(3C)(c) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 2(2) (with reg. 1(3))

[^key-66781a8eae09aa1ca2245b4db4b76a1e]: Reg. 29C(4)(e) inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 2(3)(c)

[^key-508d6bd3ba513d4527ff8f51fdd5a0cb]: Word in reg. 29C(4)(c) omitted (31.1.2024) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 2(3)(a)

[^key-91e2d22724e10faa2b91781b0b607512]: Word in reg. 29C(4)(d) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 2(3)(b)

[^key-4825f04be2256e15898bd589f4dd3835]: Reg. 131I(2)(e) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 2(4)

[^key-66f52a9ceebea25a8096cc21bdefb5fb]: Words in reg. 66 substituted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 2(2)

[^key-26cc854be4c65463f711b20ffe8600a8]: Words in reg. 31(2)(a) substituted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(2)

[^key-26d25d6303f1b6868dae5db8a9fd330c]: Word in reg. 37(3)(a) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(3)

[^key-a50e8f1c2467fac294b1ff418035a44d]: Reg. 89(1A)-(1C) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(4)(a)

[^key-28f7557c7296610f851a75cf53892551]: Reg. 89(2A) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(4)(c)

[^key-4cdb00999bb70ccb2c65addee940efb2]: Reg. 89(5A) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(4)(d)

[^key-52f10f83accfe07facf45d7fd78dcdd0]: Words in reg. 89(2) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(4)(b)

[^key-45460f06d2adf8bfbb62dcd90b91ea40]: Words in reg. 91(2A) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(5)

[^key-d8e2a254fd641eb44c88d025227f1f8f]: Reg. 97(5) omitted (30.9.2024) by virtue of The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(6)(b)

[^key-97b461849300d6c04e74e3a300e378b8]: Reg. 97(4)(d)(i) omitted (30.9.2024) by virtue of The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(6)(a)

[^key-a378c23d568293fb28e595716d59baed]: Reg. 99(1A)(c)(i) omitted (30.9.2024) by virtue of The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(7)(a)

[^key-d13575462b26f4c5761ea8117b1d348c]: Reg. 99(1B) omitted (30.9.2024) by virtue of The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(7)(b)

[^key-9887b5ec47b0e7ee20527f9cfeaa88dc]: Regs. 55-65 applied (with modifications) (24.12.2024) by S.I. 2020/1605, reg. 32A (as inserted by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 6)

[^key-806ea56ba6fed7aeaf9bcd0baf723099]: Regs. 68-70 applied (with modifications) (24.12.2024) by S.I. 2020/1605, reg. 32A (as inserted by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 6)

[^key-fb966cbc792b530700cfbadec01ddd31]: Reg. 53A applied (with modifications) (24.12.2024) by S.I. 2020/1605, reg. 32A (as inserted by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 6)

[^key-e9cd745c74302b483ec306b410e2baca]: Reg. 53B applied (with modifications) (24.12.2024) by S.I. 2020/1605, reg. 32A (as inserted by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 6)

[^key-29c4ed8fc04496d4f05715d8e1a7915f]: Reg. 53B(1) substituted (24.12.2024) by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 3

[^key-f9c81ee65ad77cdf3e0986d85d984631]: Reg. 45(4) formula: "3.5" substituted for "2" (6.4.2025) by The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025 (S.I. 2025/386), regs. 1, 5(2)

[^key-516f36ed66fdf4c20f70e6fa549ef60a]: Words in reg. 27 heading inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(6)(a)

[^key-30649b0d40dd137aef2f9cba11821976]: Reg. 21A inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(4)

[^key-9a506ed97ee230f9d226152ae8ac7526]: Reg. 27ZA inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(7)

[^key-59040ea44d90b8b28ac89e3c3411403f]: Regs. 114A, 114B inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(12)

[^key-3674bf6dd9cdb4eb91406798e13a6564]: Words in reg. 2(1) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(2)(a)

[^key-829d8378bc5e5ba019a65634fd844d3e]: Words in reg. 2(1) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(2)(b)

[^key-845dcae13245e9542299aadf8bad25bb]: Reg. 21 substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(3)

[^key-84f99213d08b2798a9903bcc35bb9aa9]: Reg. 22(4)(b) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(5)(a) (with reg. 1(2))

[^key-e3c03ae7e4c3ed3d74f081bbaadb3eba]: Reg. 22(4)(c) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(5)(a) (with reg. 1(2))

[^key-0b12b3b1e8d82ffacd2913920beeb49d]: Reg. 22(5)(b) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(5)(b) (with reg. 1(2))

[^key-d29f7f6d727691d51fcafaf7352734a6]: Reg. 22(5)(d) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(5)(b) (with reg. 1(2))

[^key-dbc129cadf6a105cdb25e4e9032d2ec8]: Words in reg. 27(1)(c) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(6)(b)

[^key-07683f37e18670cd931a018b21b10aec]: Reg. 27(1A) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(6)(c)

[^key-510b4f2be9a94934e3d53af9db745112]: Words in reg. 27(2) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(6)(d)

[^key-e813430266dfa8443f87ab6018d6f90c]: Words in reg. 27(3) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(6)(e)

[^key-5b5b718a169742e23ed739adb94603cb]: Reg. 27(4) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(6)(f)

[^key-78333786ed6fdbce82cf82fb275cd2c3]: Words in reg. 27A(2)(b) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(8)(a)

[^key-8919fb4e02b3bbc284324aaccf2627a6]: Words in reg. 27B(1) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(8)(b)

[^key-ab381fb5a189cdfc4d88b5fd352a38d9]: Words in reg. 27C(1)(b) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(8)(c)

[^M_F_5e6c4186-e77e-41c7-d0ef-a0046cf94a1b]: Words in reg. 27D(2)(b) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(8)(d)

[^key-2d605a6b516ca652fb411dc86a9029f4]: Words in reg. 27E(1) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(8)(e)

[^key-72651fa8e934104d7e9952b552b76073]: Words in reg. 107(1) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(9)

[^key-ecb9143a78bb2060c248d133995904d2]: Words in reg. 108(7)(b) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(10)

[^key-ff10cccba15838161fd080867f05d8d6]: Words in reg. 113(1) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(11)(a)

[^key-0f03c3f1137e618a7e452ec4c6bf4909]: Words in reg. 113(1)(a) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(11)(b)

[^key-dd4b873a839eb16f30af6229565e12de]: Words in reg. 113(1)(b) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(11)(c)

[^key-3c9843bdb24e3713e018d6522dd03bf8]: Word in reg. 116(1) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(13)(a)(i)

[^key-cc4673c31f0f8bad6e34f141860d7d2e]: Words in reg. 116(1) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(13)(a)(ii)

[^key-95bfffb7946d3ac3d7b82e0a7c77cd87]: Words in reg. 116(1)(a) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(13)(b)

[^key-b7b342e28536c8f7f59cd913e8c0e1d5]: Word in reg. 116(1) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(13)(c)

[^key-6d632110e1f53be7af33b14e72019d23]: Reg. 116(1)(b) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(13)(d)

[^key-f583f4c8183d2d29e4cee26ec8b86073]: Words in reg. 117(3)(b) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(14)

[^key-089994c8ad5aee47b95bd312f8e64961]: Reg. 120(2)(a) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(15)(a)

[^key-77c2fc1276cfffe24f51452a37c9adbd]: Words in reg. 120(2)(b) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(15)(b)

[^key-46b69cd17a11272c8319952688d910aa]: Reg. 121(2)(a) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(16)(a)

[^key-b885b1234508d81e7e9f40d9697c9f64]: Words in reg. 121(2)(b) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(16)(b)

[^key-9e0f6654be562af79d30e6101b941774]: Reg. 122(1) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(17)(a)

[^key-8e30399ef0fb35eca12002067cf7382f]: Reg. 122(1A) inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(17)(b)

[^key-b3f8916cb2d65d57c7c480cf0c1e2aad]: Reg. 123(3) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(18)(a)

[^key-0ad3bb706fbfd40609936ebc8c073dad]: Reg. 123(4) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(18)(b)

[^key-52fb82fb207ed5640aead82c2d2933f6]: Words in reg. 123(5)(a) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(18)(c)

[^key-66a367b6b08ff5e1dec7c8365ec54e01]: Words in reg. 123(6)(a) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(18)(d)

[^key-f23a43cf9c865fc3200e2da79e3bef90]: Words in reg. 123(8) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(18)(e)

[^key-886c274c80803f39ef86956a3b55d640]: Reg. 123(9) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(18)(f)

[^key-70c9bac4c290611af38c2deb808f1dc5]: Reg. 123(10) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(18)(g)

[^key-bc34a5eb2b8085f3f514d7f3a78fc085]: Words in reg. 123(11) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(18)(h)

[^key-34cd44849090cd5b50d50298044fdace]: Words in reg. 126 substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(19)

[^key-1174875f13bfcabadbb0a199b09f0e6d]: Words in reg. 131(1)(b)(i)(bb) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(20)(a)

[^key-e6866b2666ad93b66015dc229d892026]: Words in reg. 131F(1)(b)(i)(bb) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(20)(b)

SECTION 3 — Simplified Customs declarations – transitional provisions

Persons authorised to use the simplified Customs declaration process and EIDR procedure – transitional authorisations

37A

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

SECTIONA1 — Transitional EIDR simplified Customs declarations process

Definitions: transitional EIDR simplified Customs declaration process

29A

• (1) “Transitional EIDR simplified Customs declaration process” means the process in relation to Customs declarations provided by regulation 29C such that the requirements made by or under Part 1 of the Act in relation to Customs declarations which would otherwise apply are disapplied or simplified.

• (2) “Transitional EIDR procedure” has the meaning given in regulation 29D(1).

Persons eligible to complete Part 1 of the transitional EIDR simplified Customs declaration process

29B

A person is an “eligible person” for the purposes of this section if the person—

• (a) is treated as such in relation to regulation 29C(1)(a) by regulation 85A(2) (authorisation automatically granted); or

• (b) is approved as an eligible person in relation to regulation 29C(1)(a) following an application under regulation 85A(8) (application for authorisation following revocation).

Transitional EIDR simplified Customs declaration process

29C

• (1) The transitional EIDR simplified Customs declaration process is the making of a Customs declaration in two parts, comprising—

• (a) Part 1: a transitional simplified Customs declaration, which must be made—

• (i) using the transitional EIDR procedure;

• (ii) by an eligible person; and

• (iii) by no later than the end of the period which applies to making the Customs declaration in respect of the goods; and

• (b) Part 2: a transitional supplementary Customs declaration, which must be made—

• (i) by a person authorised to use the simplified Customs declaration process under regulation 31 (“the authorised declarant”); and

• (ii) by no later than the end of the period specified in a notice published by HMRC.

• (2) To comply with the transitional EIDR simplified Customs declaration process a person who makes a transitional simplified Customs declaration (“the primary declarant”) must ensure that a Customs declaration of the type which applies in respect of the chargeable goods is made in the two parts described in paragraph (1).

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) The transitional EIDR simplified Customs declaration process may not be used in respect of—

• (a) a declaration for a Customs procedure other than the free-circulation procedure;

• (b) a declaration of goods which were not Union goods in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom;

• (c) a declaration of excise goods, within the meaning given in regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010; ...

• (d) a declaration of such controlled goods as are specified in a notice published by HMRC (“controlled goods”) ; or

• (e) a declaration of goods which were removed from the Republic of Ireland or Northern Ireland to Great Britain on or after 31st January 2024.

• (5) HMRC must publish—

• (a) a notice specifying a period for the purposes of paragraph (1)(b)(ii); and

• (b) a notice specifying controlled goods for the purposes of paragraph (4)(d).

• (6) A Customs agent—

• (a) may only complete Part 1 of the transitional EIDR simplified Customs declaration process acting as a direct agent if—

• (i) the agent is an eligible person;

• (ii) the principal of the agent is an eligible person; and

• (iii) the principal is established in the United Kingdom;

• (b) may complete Part 2 of the transitional EIDR simplified Customs declaration process acting as a direct agent if—

• (i) the agent is an authorised declarant; and

• (ii) the principal of the agent is established in the United Kingdom.

• (7) A Customs agent may not complete Part 1 or Part 2 of the transitional EIDR simplified Customs declaration process acting as an indirect agent on behalf of the principal of the agent if the principal is not an eligible person.

• (8) By the end of the period which applies to the making of the transitional simplified Customs declaration, the primary declarant must make available for inspection by an HMRC officer any documents required to accompany the declaration.

• (9) Subject to regulation 29F, by the end of the period which applies to the making of the transitional supplementary Customs declaration, the authorised declarant must make available for inspection by an HMRC officer any documents required to accompany the declaration.

• (10) In this regulation “Union goods” has the same meaning as it has in article 5(23) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in EU law.

Transitional EIDR procedure

29D

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

• (a) the declaration;

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

• (c) the documents required to accompany the declaration.

• (2) Acceptance of the Customs declaration and release of the goods to the free-circulation procedure are to be treated as occurring at the later of—

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

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

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

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

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

Transitional EIDR procedure – verification

29E

• (1) An eligible person who makes a transitional simplified Customs declaration must, when required to do so by an HMRC officer—

• (a) allow access by the officer to the transitional EIDR electronic system operated by the person; or

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

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

• (2) Where paragraph (1) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until—

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

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

Extended periods to make available documents for inspection

29F

• (1) In any particular case, an HMRC officer may extend the period referred to in regulation 29C(9), within which the authorised declarant must make available for inspection by an HMRC officer documents required to accompany a transitional supplementary Customs declaration.

• (2) But any such extended period must not exceed such period as may be specified in a notice published by HMRC.

PART13C — Chargeable Goods Destined for Other Listed Locations

Interpretation

131D

In this Part—

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

• “relevant vehicle” means a ship, aircraft or railway vehicle;

• “ship” has the meaning given by section 1 of CEMA 1979.

Other listed locations

131E

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

• (2) A location may be listed if HMRC consider that Customs procedures at the location would be significantly impeded if Customs declarations or temporary storage declarations were not made before those goods are imported.

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

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

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

• (6) A notice must further—

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

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

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

• (7) In paragraph (2) “location” means a port, airport or railway terminal or that part of a port, airport or railway terminal in respect of which the condition in paragraph (2) is satisfied.

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

131F

• (1) Paragraph (3) applies where—

• (a) unaccompanied chargeable goods to be imported are carried by a relevant vehicle which is destined for an other listed location; and

• (b) the goods are not—

• (i) goods that may be declared under—

• (aa) regulation 26D (free-circulation procedure: goods imported at other listed locations);

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

• (cc) regulation 27D (temporary admission procedure: goods imported at other listed locations);

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

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

• (ii) imported by a universal service provider; or

• (iii) goods in respect of which a Customs declaration or a temporary storage declaration must be made before they are imported into the United Kingdom by virtue of any other regulation.

• (2) In paragraph (1)(a)—

• “carried by a relevant vehicle” includes carried in a vehicle, or conveyed by the vehicle (for example, by being on or otherwise attached to it), which is carried by a relevant vehicle;

• “unaccompanied chargeable goods” means chargeable goods which—will not accompany an individual when arriving in the United Kingdom; orare carried by, or consist of, a vehicle which is to be driven off a relevant vehicle at an other listed location.

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

• (a) by the time the goods are boarded or loaded onto the relevant vehicle; or

• (b) if the place at which the goods are boarded or loaded is not the final place of departure of the relevant vehicle for an other listed location, by the time of arrival at that final place.

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

• (3B) The customs declaration made under paragraph (3) is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.

• (3C) HMRC must publish a notice for the purposes of paragraph (3B).

• (4) Where—

• (a) paragraph (3) applies in respect of chargeable goods; and

• (b) the person in possession or control of the goods is of a description specified in a notice published by HMRC,

that person must produce to an HMRC officer, when required to do so, evidence that the person took reasonable steps to ensure that paragraph (3) had been, or would be, complied with in respect of the goods.

• (5) A requirement referred to in paragraph (4) to produce evidence may be made, and evidence may be required to be provided, before the goods are imported into the United Kingdom for the purposes of CEMA 1979.

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

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.

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.

Temporary admission procedure: miscellaneous goods

Temporary admission procedure: goods imported at RoRo listed locations

27A

• (1) This regulation applies where goods are—

• (a) imported at a RoRo listed location; and

• (b) carried by a RoRo vehicle.

• (2) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are—

• (a) referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or

• (b) 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 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made.

• (3) The conduct referred to in paragraph (2) is that described in regulation 25(3A).

Temporary admission procedure: pleasure craft

27B

• (1) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are a pleasure craft, if at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made.

• (2) The conduct referred to in paragraph (1) is that described in regulation 26B(3).

Temporary admission procedure: private aircraft

27C

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

• (2) The conduct referred to in paragraph (1) is that described in regulation 26C(3).

Temporary admission procedure: goods imported at RoRo listed locations

27D

• (1) This regulation applies where goods are—

• (a) unaccompanied chargeable goods; and

• (b) imported at an other listed location.

• (2) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are—

• (a) referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or

• (b) 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 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made.

• (3) The conduct referred to in paragraph (2) is that described in regulation 25(3B).

Temporary admission procedure: NATO forces

27E

• (1) A person who is a representative of NATO forces may make a Customs declaration for a temporary admission 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 under regulation 40 of the special procedures regulations in respect of the goods to the NATO forces on whose behalf the declaration is made.

• (2) In this regulation—

• (a) “NATO Forces” has the meaning given by regulation 26E(3);

• (b) the conduct referred to in paragraph (2) is that described in regulation 26E(2).

Fixed transport installations

37B

• (1) The notification required by regulation 4(1) is deemed given when the operator of a fixed transport installation makes an entry in that operator's commercial records certifying that the chargeable goods imported into the United Kingdom using that installation—

• (a) have arrived at the operator's plant; or

• (b) have been accepted into the distribution network for those goods.

• (2) That operator or the consignee of those goods is deemed to be authorised under regulation 37(1) for the purposes of that importation as governed by this regulation—

• (a) if that operator or consignee is established in the United Kingdom, and

• (b) if the simplified Customs declaration in regulation 36(1) is for the free-circulation procedure.

• (3) Regulation 37(7) applies in relation to that operator or consignee as if the words “as a direct agent” in sub-paragraph (b), and the words of sub-paragraph (c), are omitted.

• (4) Regulations 36(2) and 37(1A) to (4), and (6), do not apply in the case of that operator or consignee.

• (5) But to comply with the EIDR procedure in regulation 36(1), that operator or consignee must—

• (a) make the Customs declaration in two parts comprising—

• (i) a simplified Customs declaration which must be made as soon as practicable after the entry in records in paragraph (1), and

• (ii) a supplementary Customs declaration which must be made no later than the end of the period specified in a notice published by HMRC.

• (b) comply with stipulations made in a notice published by HMRC for the purposes of this regulation and the goods in question, about—

• (i) keeping records and making them available to an HMRC officer,

• (ii) making declarations for appropriate time periods,

• (iii) making declarations for given amounts of goods, and

• (iv) the proper operation of the procedure.

• (6) A notice in paragraph (5) may be modified, amended, replaced or withdrawn by a further such notice.

• (7) An indirect agent making the declaration in paragraph (5)(a) on behalf of the operator or consignee must comply with the stipulations mentioned in paragraph (5)(b).

• (8) Where there is compliance with the EIDR procedure as modified by paragraphs (2) to (5)(a), the notifications by HMRC under paragraphs 11(1) and 17(4) of Schedule 1 to the Act are presumed given.

• (9) An operator or consignee who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being covered by paragraph (2) in relation to any further such importation unless and until an HMRC officer makes a decision to permit resumption (but an officer may make a decision that the authorisation is not to resume).

• (10) An agent who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being authorised under regulation 37(1), and the authorisation is revoked.

• (11) A “fixed transport installation” for these purposes is a pipe-line described by section 65 of the Pipe-lines Act 1962 or any technical means used for the continuous transport of electricity, gas or oil.

• (12) This regulation only applies in relation to an importation if the operator or consignee so elects.

• (13) Paragraphs (9) and (10) do not apply to any authorisation except for the purposes of this regulation.

• (14) This regulation does not have effect in relation to an importation of goods into Northern Ireland.

CHAPTER 5A — Other advance declarations by qualifying travellers

Mandatory advance declarations by qualifying travellers: other chargeable goods

39A

• (1) Subject to paragraph (3), this regulation applies in respect of goods other than personal gifts or non-commercial goods imported by an individual who is a qualifying traveller contained within the individual's accompanied baggage or carried by a small vehicle driven by the individual, or in which the individual is a passenger, where—

• (a) the value of the goods exceeds the amount specified in a notice published by HMRC under regulation 18(3);

• (b) the weight of the goods exceeds 1000 kg;

• (c) the goods are subject to excise duty; or

• (d) the goods are subject to a restriction on import imposed under an enactment;

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

• (3) This regulation does not apply if a Customs declaration may be made, or is deemed as made, in respect of the goods under—

• (a) regulation 27 (temporary admission procedure: miscellaneous goods);

• (b) regulation 27A (temporary admission procedure: RoRo listed locations);

• (ba) regulation 27D (temporary admission procedure: goods imported at other listed locations);

• (c) paragraph 1 of Schedule 1 (the common transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018;

• (d) paragraph 3 of Schedule 2 (the TIR transit procedure) to those Regulations; or

• (e) paragraph 4(1A) of Schedule 3 (the UK transit procedure) to those Regulations.

• (4) A Customs declaration must be made in respect of the goods before the goods are imported .

• (4A) The customs declaration is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.

• (4B) HMRC must publish a notice for the purposes of paragraph (4A).

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

• (8) When required to do so by an HMRC officer, the qualifying traveller must produce evidence of compliance with paragraph (4).

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

• (11) In paragraph (1) and regulation 39B—

• “excise duty” has the same meaning as in section 49 of the Act;

• “small vehicle” means a small vehicle within the meaning given in section 108(1) of the Road Traffic Act 1988 which is—used for the purpose of carrying goods in the course of the business of the person who owns or has the right to use the vehicle; andnot used to carry those goods under a contract for transportation.

• (12) The reference in this regulation to a person having the right to use a vehicle does not, in relation to a motor vehicle, include a reference to a person whose right to use the vehicle derives only from their having paid, or undertaken to pay, for the use of the vehicle and its driver for a particular journey.

Voluntary advance declarations by qualifying travellers: other chargeable goods

39B

• (1) This regulation applies in respect of goods other than personal gifts or non-commercial goods imported by an individual who is a qualifying traveller contained within the individual's accompanied baggage or carried by a small vehicle driven by the individual, or in which the individual is a passenger, where—

• (a) the value of the goods does not exceed the amount specified in a notice published by HMRC under regulation 18(3);

• (b) the weight of the goods does not exceed 1000 kg;

• (c) the goods are not subject to excise duty;

• (d) the goods are not subject to a restriction on import imposed under an enactment; and

• (e) no claim for relief from import duty is being made in respect of the goods unless paragraph (1A) applies.

• (1A) This paragraph applies where—

• (a) 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 by virtue of the case described in section 48 (single flat rate of import duty for commercial goods carried in accompanied baggage or a small motor vehicle) of the UK Reliefs document; and

• (b) the claim for relief being made in respect of the goods only relates to the relief described in sub-paragraph (a).

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

• (3) A Customs declaration may be made for the free-circulation procedure in respect of the goods in accordance with the form specified in a public notice made under paragraph 4(a) of Schedule 1 to the Act no earlier than the fourth day before the day the qualifying traveller reasonably expects will be the one on which the goods are imported into the United Kingdom, and no later than immediately before they are so imported.

• (5) Notification of importation of the goods is deemed to be given with the Customs declaration.

• (7) When required to do so by an HMRC officer, the qualifying traveller must produce evidence of compliance with paragraph (3).

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

Notification of a liability to pay import duty where declaration made by carnet

40A

• (1) Where a Customs declaration is made by means of an ATA carnet a claim by HMRC for the sum undertaken to be paid by the guaranteeing association is to be taken to be notification of the liability to pay the import duty stated in the claim.

• (2) Where a Customs declaration is made by means of a CPD carnet notification by HMRC to the guaranteeing association of non-discharge of the carnet is to be taken to be notification of the liability to pay the import duty stated in the notification of non-discharge.

• (3) In this regulation “ATA carnet” and “CPD carnet” have the same meanings as in regulation 22.

Discharge of liability to import duty

Trade remedy repayment investigations

53A

• (1) Paragraph (2) applies where—

• (a) a person has paid import duty attributable to the imposition of an anti-dumping amount or countervailing amount specified in a notice made by the Secretary of State under section 13 of the Act;

• (b) the relevant dumping margin or amount of the subsidy has been eliminated or reduced to a level which is lower than the amount specified in the notice made by the Secretary of State under section 13 of the Act; and

• (c) the application to conduct a repayment investigation under regulation 89 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 was made no later than 6 months after the end of the importation period to which the application related.

• (2) The amount of repayment determined to be due pursuant to regulation 89 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 at the conclusion of the repayment investigation is the amount which may be repaid.

• (3) For the purposes of this regulation—

• (a) an “importation period” is any continuous six month period commencing on—

• (i) the day after the date on which the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 commence;

• (ii) the day after the period in paragraph (i) terminates;

• (iii) the anniversary of the day in paragraphs (i) or (ii);

• (b) a “notice made by the Secretary of State under section 13 of the Act” includes a notice made by the Secretary of State under—

• (i) regulation 96A(1) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019;