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Taxation (Cross-border Trade) Act 2018

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Presentation of goods to Customs and period for making Customs declaration etc

1(1)Goods must be presented to Customs on import and a Customs declaration in respect of the goods must be made before the end of the period of 90 days beginning with the day on which the goods are so presented.

(2)The goods are subject to the control of any HMRC officer as soon as they are imported into the United Kingdom.

(3)The control that may be exercised by the officer includes, in particular, requiring the goods to be moved to, and stored in, any place approved as a temporary storage facility under section 25 or 25A of CEMA 1979.

(4)The obligation to make a Customs declaration in respect of any goods is extinguished if—

(a)the goods are exported from the United Kingdom before the 90 day period ends, and

(b)the export is made in accordance with the applicable export provisions.

(5)If the obligation to make a Customs declaration still falls to be complied with when the 90 day period ends, the goods—

(a)are then liable to forfeiture (see Part 11 of CEMA 1979), and

(b)cease to be subject to sub-paragraph (2).

(6)The provision made by this paragraph is subject to paragraph 3.

(7)HMRC Commissioners may by regulations make further provision for the purposes of this paragraph.

(8)Among other things, the regulations may make—

(a)provision for cases in which goods are not required to be presented to Customs on import,

(b)provision about the person who must present goods to Customs on import,

(c)provision requiring the making of a separate declaration in respect of the storage of goods subject to sub-paragraph (2), and

(d)provision restricting the extent to which goods subject to that sub-paragraph may generally be handled, or otherwise dealt with, by any person.

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