SCHEDULES
C3SCHEDULE 1Customs declarations
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.
Sch. 1 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 5(5) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.