SCHEDULES
SCHEDULE 1

Customs declarations

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 , or removed to Northern Ireland, before the 90 day period ends, and
b
in the case of goods exported from the United Kingdom, 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.
Sch. 1 para. 1 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.
Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.
Words in Sch. 1 para. 1(4)(a) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 8(2)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Words in Sch. 1 para. 1(4)(b) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 8(2)(b) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
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.
Sch. 1 para. 1 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)