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

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The Customs (Import Duty) (EU Exit) Regulations 2018, PART 2 is up to date with all changes known to be in force on or before 27 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

  • Pt. 4 Ch. 3 s. 2 applied (with modifications) by S.I. 2018/1249 reg. 13(3) (Reg. 13(1)-(3) omitted on IP completion day by S.I. 2019/108, regs. 1(5), 60(2); S.I. 2020/1643. reg. 2, Sch.)
  • Pt. 13A inserted by S.I. 2019/1215 reg. 11(23) (This amendment not applied to legislation.gov.uk. Reg. 11(23) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(b))
  • Table of Contents words inserted by S.I. 2019/326 reg. 7 (This amendment not applied to legislation.gov.uk. The table of contents for this legislation will be dynamically updated when its provisions are revised)
  • reg. 4(3AA) inserted by S.I. 2019/1215 reg. 11(3)(c) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(c) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
  • reg. 4(4A) inserted by S.I. 2019/1215 reg. 11(3)(g) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(g) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
  • reg. 4A inserted by S.I. 2019/1215 reg. 11(4) (This amendment not applied to legislation.gov.uk. Reg. 11(4) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
  • reg. 33(1)(c) inserted by S.I. 2019/486 reg. 6(12)(c) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
  • reg. 33(2A)-(2D) inserted by S.I. 2019/486 reg. 6(13) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
  • reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
  • reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
  • reg. 43(3A) inserted by S.I. 2019/326 reg. 11(4) (This amendment comes into force on such day as the Treasury may by regulations under 2018 c. 22, s. 52 appoint)
  • reg. 89(1A)-(1C) inserted by S.I. 2024/194 reg. 2(4)(a)
  • reg. 89(2A) inserted by S.I. 2024/194 reg. 2(4)(c)
  • reg. 89(5A) inserted by S.I. 2024/194 reg. 2(4)(d)
  • reg. 98(5) inserted by S.I. 2019/1215 reg. 11(17)(d) (This amendment not applied to legislation.gov.uk. Reg. 11(17)(c)(d) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(a))

PART 2U.K.Presentation of goods to Customs

Modifications etc. (not altering text)

Notification of importationU.K.

4.—(1) Subject to [F1paragraphs (2)] [F2, (3A) F3...] [F4(3AB) [F5, (3AC), (6A) and (6C)]] and regulations 5 and 6, a notification of the importation of goods M1 into the United Kingdom must be given to HMRC by one of the following—

(a)the person who imports the goods;

[F6(aa)the goods were Union goods immediately before they were imported into the United Kingdom;]

(b)a person on whose behalf another person imports the goods;

(c)a person who is responsible for the carriage of the goods when they are imported;

(d)a person who makes a Customs declaration M2 in respect of the goods; F7...

(e)a person approved by HMRC in relation to premises where goods are kept for a storage procedure M3 where the goods are declared for a storage procedure.

[F8(f)where the goods are to be kept in a free zone—

(i)a person authorised by HMRC to carry out a free zone activity in that free zone; or

(ii)a responsible authority for that free zone.]

(2) Where regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies, [F9and the goods are of a type specified in a notice published by HMRC,] notification must be given by the person who makes a Customs declaration in respect of the goods.

(3) The notification must—

(a)contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;

(b)be made in the form and manner specified in that notice; and

(c)subject to [F10paragraphs (5) [F11, (6), (6A) and (6B)]], be given within—

(i)three hours from the time of arrival of the goods at a place specified in that notice, or

(ii)if that place is closed on the expiry of three hours from the time of arrival of the goods, one hour of that place next opening.

[F12(3A) Where—

(a)paragraph (2) does not apply;

F13(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies; F14...

(c)[F15a Customs declaration has been made in respect of the goods] in accordance with that [F16regulation; and]

[F17(d)a notification of embarkation was required in respect of the goods under regulation 131I (notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations), that notification has been provided,]

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with [F18paragraphs (1) and (3)] at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

[F19(3AB) Where—

(a)regulation 131C (unaccompanied goods: making of declarations) applies; and

(b)a Customs declaration has been made in respect of the goods in accordance with that regulation,

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time 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.]

[F20(3AC) Where—

(a)regulation 131F(3) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations) applies; F21...

[F22(aa)a notification of embarkation was required in respect of the goods under regulation 131I and that notification has been provided; and]

F23(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)a Customs declaration has been made in respect of the goods in accordance with regulation 131F(3),

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.]

(3B) Where paragraph [F24(3A), ] [F25(3AB) or (3AC)] applies, the person who made the declaration is to be treated as having been notified under paragraph 11 of Schedule 1 to the Act immediately after the person is deemed to have notified HMRC under paragraph [F24(3A),] [F25(3AB) or (3AC)].

(3C) Where—

(a)a person is deemed to have notified HMRC under paragraph [F26(3A),] [F27(3AB) or (3AC)]; F28...

(b)the Customs declaration in respect of the goods was not made using the EIDR procedure [F29or the transitional EIDR procedure], [F30and]

[F31(c)section 30C(3) of the Act applies to the goods,]

the person must give a notification to HMRC that the goods have arrived in the United Kingdom.

(3D) A notification under paragraph (3C) must—

(a)contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;

(b)be made in the form and manner specified in that notice; and

(c)be given by the end of the working day after the day on which the goods arrived in the United Kingdom [F32, or such shorter or longer period as may be specified in a notice published by HMRC Commissioners].]

[F33(3E) Where a declaration for the goods was made prior to importation and a notification of importation has not been provided or deemed to have been provided under this regulation, the person who made a customs declaration in respect of the goods must provide a notification to HMRC that the goods have arrived in the United Kingdom.

(3F) A notification referred to in paragraph (3E) must—

(a)contain the matters specified and be accompanied by the documents specified in a notice published by HMRC Commissioners;

(b)be made in the form and manner specified in that notice;

(c)be provided before the end of the period specified in the notice given by HMRC commissioners or such longer period as an HMRC officer may, in any particular case or any particular description of case, allow.

(3G) HMRC Commissioners must publish a notice specifying the matters referred to in paragraph (3F).

(3H) Where a notification is provided in accordance with paragraphs (3E) and (3F), the person who made the customs declaration is deemed to have provided a notification of importation in accordance with paragraphs (1) and (3), at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.]

(4) HMRC Commissioners must publish a notice specifying the matters referred to in paragraph (3) and may, for example, specify that details of the following be included in a notification of importation—

(a)the person making the notification;

(b)the goods; or

(c)any entry summary declaration, Customs declaration or temporary storage declaration made in respect of the goods.

(5) A qualifying traveller may give a [F34notification] of importation before importation in relation to non-commercial goods contained within accompanied baggage [F35and personal gifts] if—

(a)a Customs declaration for the free-circulation procedure M4 is made in respect of the goods before importation; F36...

F36(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F37(6) A person may give a notification of importation before the goods arrive at a place specified in the notice made under paragraph (3) where—

(a)a Customs declaration has been made in respect of the goods;

(b)the person who made the Customs declaration is not a qualifying traveller;

(c)the Customs declaration has not been treated as withdrawn under paragraph 3(2) of Schedule 1 to the Act; and

(d)the person making the notification of importation has a reasonable expectation that the goods will arrive at a place specified in the notice made under paragraph (3) within four hours of the notification being made.]

[F38(6A) Where a person has submitted information to a specified electronic system as required by regulation 26G(2)(a) (UK Continental Shelf simplified import procedure) that person is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the information is submitted.]

[F39(6B) Where regulation 39A (mandatory advance declarations by qualifying travellers: other chargeable goods) applies, the notification of importation must be given within a time specified in a notice published by HMRC commissioners.

(6C) Where regulation 39A applies in respect of goods; and—

(a)the person importing the goods is a high risk person; or

(b)the goods are specified in a notice published by HMRC,

notification of importation must be given at a place specified in a notice published by HMRC commissioners and in a form and manner specified in that notice.

(6D) A person is a “high risk person” for the purpose of paragraph (6C)(a) if that person is not treated as an “eligible person” under regulation 85A (authorisations not requiring an application but subject to revocation), that is they are neither—

(a)treated as an eligible person in relation to [F40paragraph (6C)(a)] by regulation 85A(2) (authorisation automatically granted); nor

(b)approved as an eligible person [F41in relation to paragraph (6C)(a) under] regulation 85A(8) (application for authorisation following revocation).

(6E) HMRC Commissioners must publish a notice specifying the matters referred to in paragraphs (6B) and (6C).]

Textual Amendments

F13Reg. 4(3A)(aa) omitted (1.1.2022) by virtue of S.I. 2021/1347, reg. 3(2)(a) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

F23Reg. 4(3AC)(b) omitted (1.1.2022) by virtue of S.I. 2021/1347, reg. 3(2)(a) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

F28Word in reg. 4(3C)(a) omitted (1.1.2022) by virtue of S.I. 2021/1347, reg. 3(2)(c)(i) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

F30Word in reg. 4(3C)(b) inserted (1.1.2022) by S.I. 2021/1347, reg. 3(2)(c)(ii) (as substituted by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(a))

Commencement Information

I1Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1See paragraphs 1 and 2 of Schedule 6 to the Act on notification of importation.

M2Section 37(8) of the Act explains references to a person who makes a Customs declaration.

M3“A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.

M4“The free-circulation procedure” is defined in section 3 of the Act.

No requirement to present on import: force majeureU.K.

5.—(1) There is no requirement for a person to present goods M5 to Customs on import if in the opinion of an HMRC officer M6 the importation was not intended and was caused by abnormal and unforeseeable circumstances beyond that person's control.

(2) In considering whether an importation was not intended and was caused by abnormal and unforeseeable circumstances beyond a person's control, an HMRC officer must consider the following criteria—

(a)whether or not the goods are salvage;

(b)the location of the goods;

(c)whether or not the owner of the goods can be identified; and

(d)whether or not the person who would otherwise be required to present the goods acted reasonably in all the circumstances.

Commencement Information

I2Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M5See section 34 of the Act on presentation of goods.

M6“HMRC officer” is defined in section 37(1) of the Act.

[F42No requirement to present on import: unloading of stores from a qualifying vehicle U.K.

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.]

Textual Amendments

No requirement to present on import: temporary unloadingU.K.

6.  There is no requirement to present the goods to Customs on import where—

(a)goods are unloaded from a vessel [F43, train] or aircraft solely to enable other goods on that vessel [F43, train] or aircraft to be unloaded or other goods to be loaded;

(b)the goods are reloaded onto the vessel [F43, train] or aircraft as soon as practicable after the other goods have been unloaded or loaded; and

(c)the vessel [F43, train] or aircraft proceeds on its journey with the goods on board.

Textual Amendments

Commencement Information

I3Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[F44No requirement to present goods on import: goods that are not unloadedU.K.

6A.  There is no requirement to present goods to Customs on import where the goods are not unloaded from the vessel, train or aircraft on which they are imported.]

Textual Amendments

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