SCHEDULES

C3SCHEDULE 1Customs declarations

Annotations:
Modifications etc. (not altering text)

Simplified Customs declarations etc

I1I2C2C19

1

HMRC Commissioners may by regulations make provision disapplying or simplifying the requirements made by or under this Part in relation to the making of Customs declarations.

2

Each of the following is an example of the kind of provision that may be made by the regulations—

a

provision entitling only authorised persons to make use of the regulations or specified provisions of the regulations,

b

provision requiring the giving of a guarantee, in accordance with the regulations, in respect of any liability to import duty before a Customs declaration is made,

c

provision for the making of a simplified Customs declaration (subject to any conditions that may be imposed by the regulations as to the subsequent provision of further information or documents),

d

provision for a single rate of import duty to apply to goods of different descriptions comprised in a particular consignment (using the highest rate otherwise applicable to any of the goods),

e

provision for the amount of import duty in respect of goods of different descriptions comprised in a particular consignment to be calculated by reference to the same matter,

f

provision for treating a Customs declaration in respect of goods as being made if a person makes an entry in respect of the goods in a system for recording information where the system is approved by HMRC and the information is made available to HMRC,

g

provision disapplying any requirement made by or under this Part in cases where a Customs declaration is treated as made as a result of paragraph (f), and

h

provision for the making of a Customs declaration in respect of goods imported during a specified period (instead of separate Customs declarations being required in respect of each importation).

3

In sub-paragraph (2)(a) “authorised persons” means persons authorised in accordance with provision made by or under the regulations.