Releasing and discharging goods to and from Customs proceduresU.K.
17(1)Once chargeable goods are declared for a Customs procedure, the goods remain subject to the control of any HMRC officer until the procedure is discharged.U.K.
(2)If goods are declared for the free-circulation procedure, the goods are released to the procedure—
(a)when the import duty is paid, or
(b)if satisfactory payment arrangements are in place, when the declaration is accepted by HMRC.
(3)For this purpose “satisfactory payment arrangements” are in place only if—
(a)an approved guarantee for the payment of import duty has effect in relation to the goods, or
(b)HMRC are, in cases specified in a public notice given by HMRC Commissioners, otherwise satisfied, by reference to matters specified in the notice, that the import duty will be paid.
(4)The goods are discharged from the free-circulation procedure when HMRC notify the person making the declaration that the goods are discharged from the procedure.
(5)Consequently, at that point—
(a)the goods cease to be chargeable goods, and
(b)the goods cease to be subject to control of an HMRC officer,
but nothing in this sub-paragraph prevents the subsequent exercise of a power of to verify the declaration under paragraph 13.
[F1(5A)Sub-paragraph (5B) applies where—
(a)goods are declared for the free-circulation procedure, but
(b)it is impracticable to immediately ascertain the amount of import duty (if any) payable in respect of the goods.
(5B)The discharge of goods from the free-circulation procedure in accordance with sub-paragraph (4) may, if HMRC think fit, be subject to an approved guarantee being given in respect of any liability or potential liability to import duty in respect of the goods.]
(6)If the goods are declared for a special Customs procedure, the goods are released to the procedure at whichever is the later of the following times—
(a)the time at which HMRC accept the declaration, or
(b)if the procedure is one requiring the person making the declaration to be authorised, the time determined in accordance with paragraph 1(2)(f) of Schedule 2 as the time from which the procedure may be used in respect of the goods.
(7)Once goods are released to a special Customs procedure—
(a)the goods are subject to the provision made by or under Schedule 2, and
(b)the procedure continues to have effect until it is discharged in accordance with the provision made by or under that Schedule.
Textual Amendments
F1Sch. 1 para. 17(5A)(5B) inserted (with effect in accordance with s. 318(3) of the amending Act) by Finance (No. 2) Act 2023 (c. 30), s. 318(1)
Modifications etc. (not altering text)
C1Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.
C2Sch. 1 para. 17 excluded (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 6(2) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.
C3Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.
C4Sch. 1 para. 17(1) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(3) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)
Commencement Information
I1Sch. 1 para. 17 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 1 para. 17 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)