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

SECTION 2 U.K. Simplified Customs declarations using the EIDR procedure

EIDR procedure U.K.

36.—(1) “ EIDR procedure” means to make a simplified Customs declaration by way of entering into an EIDR electronic system—

(a) the declaration;

(b) the information required to be contained in the declaration; and

(c) the documents required to accompany the declaration.

(2) But no simplified Customs declaration may be made using the EIDR procedure in respect of—

(a) a declaration for a storage procedure;

(b) a declaration for a transit procedure;

(c) a declaration for the free-circulation procedure M1 where, were the declaration made and the goods to which it would have related were discharged from the procedure, the goods would be subject to the suspension of excise duty; or

(d) a Customs declaration which also is required to constitute an entry summary declaration.

(3) In paragraph (1), “EIDR electronic system” means an electronic system which is—

(a) operated by the person making the Customs declaration; and

(b) used for keeping and maintaining records (“EIDR records”) of the matters in sub-paragraphs (a) to (c) of paragraph (1).

Commencement Information

I1 Reg. 36 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

Marginal Citations

M1 See section 3(3)(a) of the Act.

Persons authorised to use the EIDR procedure U.K.

37.—(1) A person [F1 (“an authorised EIDR declarant”)] may [F2 only] use the EIDR procedure if authorised to do so by HMRC.

(2) [F3 A person to whom paragraph (1) applies is “an authorised EIDR declarant”.]

(3) [F4 Subject to paragraph (3A) and regulation 37A,] The eligibility criteria to be so authorised are that the person—

(a) meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c), (d), (e) and (g), as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR declarant; [F5 and]

(b) has in place, as appropriate to the authorisation sought, a single guarantee or comprehensive guarantee. [F6 ; and]

[F7 (c) is approved to defer payment of a liability to import duty in accordance with regulation 43.]

[F8 (3A) A person may be authorised as an authorised EIDR declarant on or before 30th June 2019 even if the person does not meet the eligibility criterion in paragraph (3)(b).]

(4) The authorisation as an authorised EIDR declarant must identify any conditions which apply in respect of using the EIDR procedure, which may include—

(a) whether or not notification to HMRC is required when a Customs declaration has been made using the procedure; or

(b) a requirement to provide information to the operator of a temporary storage facility such that the operator can determine when the chargeable goods which are the subject of a Customs declaration cease to be subject to the control of an HMRC officer under paragraph 1(2) of Schedule 1 to the Act.

(5) An authorised EIDR declarant must, when required to do so by an HMRC officer—

(a) allow access by the officer to the EIDR electronic system operated by the declarant; or

(b) provide to the officer from that system such information,

as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.

(6) Where paragraph (5) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until—

(a) the verification has occurred to the officer's satisfaction; or

(b) the officer confirms the goods are discharged notwithstanding that such verification has not occurred.

[F9 (7) A Customs agent may use the EIDR procedure if—

(a) the agent is an authorised EIDR declarant; and

(b) the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration.]

Textual Amendments

F1 Words in reg. 37(1) inserted (21.3.2019 for specified purposes) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(a)(i)

F2 Word in reg. 37(1) omitted (21.3.2019 for specified purposes) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(a)(ii)

F3 Reg. 37(2) omitted (21.3.2019 for specified purposes) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(b)

F4 Words in reg. 37(3) inserted (21.3.2019 for specified purposes) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(c)(i)

F5 Word in reg. 37(3)(a) omitted (21.3.2019 for specified purposes) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(c)(ii)

F6 Word in reg. 37(3)(b) inserted (21.3.2019 for specified purposes) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(c)(iii)

F7 Reg. 37(3)(c) inserted (21.3.2019 for specified purposes) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(c)(iv)

F8 Reg. 37(3A) inserted (21.3.2019 for specified purposes) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(d)

F9 Reg. 37(7) inserted (21.3.2019 for specified purposes) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2)(4)(a), 9(4)(e) (as amended (29.10.2020) by S.I. 2020/1088, regs. 1(3), 6(2)(e))

Commencement Information

I2 Reg. 37 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)