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

• (ii) regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.

Goods which cease to be chargeable goods

67A

• (1) Subject to paragraph (3), goods are to be regarded as chargeable goods from the date of the determination to grant an application (in whole or in part) where—

• (a) it is a condition of the determination that the goods be declared for an inward processing, transit or storage procedure; and

• (b) the goods stated in the application have ceased to be chargeable goods.

• (2) Subject to paragraph (4), goods are to be regarded as chargeable goods from the date any consent is given by HMRC under regulation 62(6)(c) where—

• (a) a request has been made under regulation 62(6)(c); and

• (b) the goods stated in the application have ceased to be chargeable goods.

• (3) Paragraph (1) does not apply where—

• (a) a notification under regulation 64(4)(a) is issued; or

• (b) the determination is treated as null and void in accordance with regulation 69(2).

• (4) Paragraph (2) does not apply where—

• (a) HMRC rejects the application under regulation 63;

• (b) HMRC determines to refuse the application under regulation 64; or

• (c) the determination is treated as null and void in accordance with regulation 69(2).

Interest payable by HMRC

Goods not regarded as domestic goods: goods in UK sector of the continental shelf

105A

• (1) For the purposes of Part 1 of the Act, goods put to a specified authorised use in the UK sector of the continental shelf in accordance with regulation 33(3)(a) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 are not to be regarded as domestic goods on the discharge of the authorised use procedure if , at the time the procedure is discharged, the goods are located in the UK sector of the continental shelf.

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

Evidence that goods are domestic goods

PART 13B — Unaccompanied goods

Unaccompanied goods

131B

• (1) Regulation 131C applies to goods which are—

• (a) unaccompanied goods;

• (b) chargeable goods to be imported;

• (c) not intended to be offered for sale on board the train; and

• (d) to be imported on a through train which has St Pancras International train station as its ultimate destination.

• (2) In this Part—

• “through train” has the meaning given in Schedule 1 to the Channel Tunnel (International Arrangements) Order 1993; and

• “unaccompanied goods” means goods which will not accompany an individual when arriving in the United Kingdom, but does not include goods—which will be carried on the same train as the individual; andof which the operator of the train will have possession or control.

Unaccompanied goods: making of declarations

131C

• (1) A Customs declaration or a temporary storage declaration must be made in respect of the goods by the time the goods are loaded on to the through train.

• (1A) The customs declaration made under paragraph (1) is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.

• (1B) HMRC must publish a notice for the purposes of paragraph (1A).

• (2) The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time without the consent of an HMRC officer.

• (3) Paragraph (4) applies to a person who is responsible for providing the service of operating a through train onto which the goods are loaded.

• (4) When required to do so by an HMRC officer, the person must produce to the officer evidence that the person took reasonable steps to ensure that paragraph (1) 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 treated as being imported into the United Kingdom under article 5(2)(c) of the Channel Tunnel (Customs and Excise) Order 1990.

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

PART 13D — Goods intended to be carried in a shuttle train

Goods intended to be carried in a shuttle train

131G

• (1) Regulation 131H applies to goods which are—

• (a) intended to be carried in a shuttle train;

• (b) imported by a qualifying traveller;

• (c) contained within the individual's accompanied baggage;

• (d) personal gifts or non-commercial goods; and

• (e) not of a description specified in a notice published by HMRC made under this regulation.

• (2) In this regulation “shuttle train” has the meaning given in Schedule 1 to the Channel Tunnel (International Arrangements) Order 1993;

Goods intended to be carried in a shuttle train: making of declarations

131H

• (1) A Customs declaration must be made for the free-circulation procedure in respect of the goods by the time they are imported into the United Kingdom for the purpose of CEMA 1979.

• (1A) 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.

• (1B) HMRC must publish a notice for the purposes of paragraph (1A).

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

• (a) regulation 25 (free circulation procedure: miscellaneous goods);

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

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

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

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

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

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

Fees specified in a notice

138A

HMRC is authorised to charge fees specified in a notice.

Fees authorised and functions

Amount of fees

Discretion to reduce or waive fees

Payment of fees

Goods notified as arriving on or after IP completion day

Storage procedure: free zones

27F

• (1) A free zone business may make a Customs declaration for a free zone procedure by the conduct described in paragraph (2) in respect of goods that have been received in the free zone by or on behalf of the free zone business if—

• (a) the free zone business is authorised to declare goods for a free zone procedure;

• (b) the free zone business, or a person acting with their authority, has made an entry in that business’s commercial records containing the particulars specified in a notice published by HMRC;

• (c) any requirement to give a notification that goods are to be kept in a free zone under regulation 18D(1) of the special procedures regulations has been complied with; and

• (d) the case is not one set out in version 1 of the document dated 14 October entitled “Cases where goods cannot be declared by conduct or are not treated as declared for a free zone procedure on discharge of a transit procedure in a free zone”.

• (2) The conduct referred to in paragraph (1) is where—

• (a) in a case where the free zone business has received the goods from a place outside the free zone, it has notified a responsible authority for that free zone that the goods have been received;

• (b) in a case where goods subject to a free zone procedure have been transferred from another free zone business within the free zone, the recipient free zone business has notified a responsible authority for that free zone of the transfer.

• (3) A notification under paragraph (2) must—

• (a) contain the matters; and

• (b) be made in the form and manner,

specified in a notice published by HMRC.

• (4) HMRC must publish—

• (a) a notice specifying the particulars referred to in paragraph (1)(b); and

• (b) a notice specifying the requirements referred to in paragraph (3).

• (5) Regulation 23(2)—

• (a) applies to a Customs declaration made by conduct described in paragraph (2)(a) only to the extent that a previous Customs declaration made in respect of the goods was a declaration for—

• (i) a transit procedure, where the goods enter the free zone under that procedure; or

• (ii) a free zone procedure; and

• (b) does not apply to a Customs declaration made by conduct described in paragraph (2)(b).

• (6) Regulation 23(3) applies to a Customs declaration made by the conduct described in paragraph (2) as if sub-paragraph (b) of regulation 23(3) were omitted.

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.

Temporary admission procedure: miscellaneous goods

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 RoRo listed locations

Temporary admission procedure: NATO forces

Storage procedure: free zones

PART13E — Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations

131I

• (1) Carriers of chargeable goods destined for a RoRo listed location or an other listed location must provide a notification to HMRC immediately after the relevant vehicle on which the goods have been boarded or loaded has departed for the United Kingdom (a “notification of embarkation”).

• (2) Paragraph (1) does not apply in relation to—

• (a) goods in respect of which a Customs declaration by conduct may be made under regulation 25(1B) or (1BB);

• (b) goods in respect of which a voluntary Customs declaration may be made under regulation 39B(3);

• (c) goods described in regulation 39(1), 39A(1), 131(1)(b) or 131F(1)(b);

• (d) goods in respect of which a simplified Customs declaration has been made using the EIDR procedure.

• (e) goods to which section 30C(3) of the Act applies.

• (3) The notification of embarkation must be made in the form and manner, and contain such information, as is specified in a notice published by HMRC Commissioners.

• (4) A notification of embarkation that has been made may not be amended or withdrawn without the consent of an HMRC officer.

• (5) In this regulation—

• “carrier” means a person who provides the service of transport for goods being transported to the United Kingdom;

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

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

• “relevant vehicle” has the meaning given by regulation 131D.

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 eligible to use the UK Continental Shelf simplifications);

• “excise goods” means goods which are chargeable with excise duty and goods which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979; and

• “installation” means an artificial island, a fixed or floating installation or any other structure.

Persons eligible to use UK Continental Shelf simplifications

26H

• (1) In this regulation “UK continental shelf simplifications” means—

• (a) regulation 26G of these Regulations; and

• (b) regulation 24D of the Customs (Export) (EU Exit) Regulations 2019.

• (2) A person is an “eligible person” for the purposes of the UK continental shelf simplifications if that person—

• (a) is treated as such in relation to regulation 26G by regulation 85A(2) (authorisation automatically granted); or

• (b) is approved as an eligible person in relation to regulation 26G following an application under regulation 85A(8) (application for authorisation following revocation).

Temporary admission procedure: miscellaneous 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

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.