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

1. Introductory Text

2. PART 1 Introductory provisions

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Establishment and notices and notifications

3. PART 2 Presentation of goods to Customs

   1. 4. Notification of importation

   2. 5. No requirement to present on import: force majeure

   3. 5A. No requirement to present on import: unloading of stores from a qualifying vehicle

   4. 6. No requirement to present on import: temporary unloading

   5. 6A. No requirement to present goods on import: goods that are not unloaded

4. Part 2A Customs control of stores

   1. 6B. Control of stores on board a vehicle

5. PART 3 Temporary storage

   1. 7. Interpretation

   2. 8. Temporary storage declarations

   3. 9. Amendment of temporary storage declarations

   4. 10. Withdrawal of temporary storage declarations

   5. 11. Temporary storage declarations: failure to make and withdrawal

   6. 12. Handling of goods in temporary storage

   7. 13. Breach of handling requirement

6. PART 4 Declarations

   1. CHAPTER 1 Preliminary

      1. 14. Interpretation

   2. CHAPTER 2 Customs declarations

      1. SECTION 1 UK establishment and goods excluded from sections 2 to 4 of this chapter

         1. 15. Eligibility of persons to make Customs declarations: UK establishment

         2. 16. Goods excluded from sections 2 to 4

      2. SECTION 2 Customs declarations made orally

         1. 17. Customs declarations made orally: general

         2. 18. Free-circulation procedure: non-commercial goods, personal gifts and goods in baggage

         3. 19. Free-circulation procedure: miscellaneous goods

         4. 20. Temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief material

         5. 21. Temporary admission procedure: miscellaneous goods

      3. SECTION 3 Customs declarations made in paper form

         1. 22. Customs declarations made in paper form

      4. SECTION 4 Customs declarations made by conduct

         1. 23. Customs declarations made by conduct: general

         2. 24. Free-circulation procedure: baggage, musical instruments and other goods

         3. 25. Free-circulation procedure: miscellaneous goods

         4. 26. Free-circulation procedure: posted goods

         5. 26A. Free-circulation procedure: goods imported at RoRo listed locations

         6. 26B. Free-circulation procedure: pleasure craft

         7. 26C. Free-circulation procedure: private aircraft

         8. 26D. Free-circulation procedure: goods imported at other listed locations

         9. 26E. Free-circulation procedure: NATO forces

         10. 26F. Free-circulation procedure: Human Organs etc. needed for transplant

         11. 26FA. Free-circulation procedure: use, sale or consumption of non-domestic stores on board a non-qualifying vehicle

         12. 26G. UK Continental Shelf simplified import procedure

         13. 26H. Persons eligible to use UK Continental Shelf simplifications

         14. 27. Temporary admission procedure: miscellaneous goods

         15. 27A. Temporary admission procedure: goods imported at RoRo listed locations

         16. 27B. Temporary admission procedure: pleasure craft

         17. 27C. Temporary admission procedure: private aircraft

         18. 27D. Temporary admission procedure: goods imported at other listed locations

         19. 27E. Temporary admission procedure: NATO forces

         20. 27F. Storage procedure: free zones

         21. 27G. Storage procedure: unloading of surplus stores for storage

         22. 27H. Inward processing procedure: unloading of stores for refurbishment

      5. SECTION 5 Customs declarations: consequential provision

         1. 28. Customs declarations made orally: notification and acceptance

         2. 29. Customs declarations made by conduct: notification, acceptance and discharge

         3. 29ZA. Completion of customs declaration made under regulation 26FA

   3. CHAPTER 3 Simplified Customs declaration process

      1. SECTION A1 Transitional EIDR simplified Customs declarations process

         1. 29A. Definitions: transitional EIDR simplified Customs declaration process

         2. 29B. Persons eligible to complete Part 1 of the transitional EIDR simplified Customs declaration process

         3. 29C. Transitional EIDR simplified Customs declaration process

         4. 29D. Transitional EIDR procedure

         5. 29E. Transitional EIDR procedure – verification

         6. 29F. Extended periods to make available documents for inspection

      2. SECTION 1 General

         1. 30. Definition: simplified Customs declaration process

         2. 31. Persons authorised to use the simplified Customs declaration process

         3. 32. Simplified Customs declaration process

         4. 33. Periods to make supplementary Customs declarations

         5. 34. Extended periods to make available documents for inspection

         6. 35. Exceptions to requirement to make a supplementary Customs declaration

      3. SECTION 2 Simplified Customs declarations using the EIDR procedure

         1. 36. EIDR procedure

         2. 37. Persons authorised to use the EIDR procedure

         3. 37B. Fixed transport installations

      4. Persons authorised to use the simplified Customs declaration process and...

         1. 37A. Persons authorised to use the simplified Customs declaration process and EIDR procedure – transitional authorisations

   4. CHAPTER 4 Customs declarations: different types of goods in consignments

      1. 38. Different types of goods in a consignment

   5. CHAPTER 5 Advance electronic declarations by qualifying travellers

      1. 39. Advance electronic declarations by qualifying travellers : personal gifts and non-commercial goods

   6. CHAPTER 5A Other advance declarations by qualifying travellers

      1. 39A. Mandatory advance declarations by qualifying travellers: other chargeable goods

      2. 39B. Voluntary advance declarations by qualifying travellers: other chargeable goods

7. PART 5 Notification and discharge of liability

   1. 40. Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedure

   2. 40A. Notification of a liability to pay import duty where declaration made by carnet

   3. 41. Discharge of liability to import duty

8. PART 6 Payment

   1. 42. Interpretation

   2. 43. Payment of import duty

   3. 44. Suspension of period for payment

   4. 45. Interest on late payment of import duty

9. PART 7 Remission and repayment of import duty

   1. CHAPTER 1 Preliminary

      1. 46. Interpretation

   2. CHAPTER 2 Reduced duty cases

      1. 47. Reduced duty cases

      2. 48. Incorrect amount of import duty

      3. 49. Lower rate of import duty applied incorrectly

      4. 50. Lower rate of import duty available

      5. 51. Defective and non-compliant chargeable goods

      6. 52. Just and equitable reduction

      7. 53. Withdrawal of a Customs declaration

      8. 53A. Trade remedy repayment investigations

      9. 53B. Repayment of import duty following Trade Remedies Authority review

   3. CHAPTER 3 Applications for remission and repayment

      1. 54. Remission

      2. 55. Repayment

      3. 56. Applications for remission and repayment of duty

      4. 57. Applicants

      5. 58. Content of applications

      6. 59. Time periods for applications

   4. CHAPTER 4 Post-application

      1. 60. Meaning of “application”

      2. 61. Inspection of goods

      3. 62. Determinations to grant applications

      4. 63. Acceptance and rejection

      5. 64. Determinations

      6. 65. Where rejection or refusal is required

      7. 66. Lower rate of import duty available: required rejection

      8. 67. Defective and non-compliant chargeable goods: required conditions

      9. 67A. Goods which cease to be chargeable goods

      10. 68. Interest payable by HMRC

   5. CHAPTER 5 Remission or repayment made in error

      1. 69. Remission or repayment made in error

   6. CHAPTER 6 Remission or repayment without an application

      1. 70. Remission or repayment without an application

   7. CHAPTER 7 Remission in cases of relevant breaches and in cases of minimal liability

      1. 71. Interpretation applicable to chapter 7

      2. 72. Relevant breaches or failures

      3. 73. No significant effect on procedures

      4. 74. No applications for remission of duty

      5. 75. No avoidance of liability

      6. 76. Goods leaving the United Kingdom

      7. 77. Assistance to HMRC

      8. 78. Minimal liability to import duty

      9. 79. Time periods

10. PART 8 Customs agents

    1. 80. Residence or establishment in the United Kingdom

    2. 81. Transitional provision – declarations made before IP completion day

    3. 82. Disclosure of an appointment

    4. 83. Disclosure of withdrawal of an appointment

11. PART 9 Approvals and authorisations and authorised economic operators

    1. 84. Interpretation

    2. 85. Application for approval

    3. 85A. Authorisations not requiring an application but subject to revocation

    4. 86. Cases in which an application for approval may not be made

    5. 87. HMRC to consider whether an approval falls to be determined

    6. 88. Appeal where HMRC fail to consider an application

    7. 89. Grant or refusal of an application for approval

    8. 90. Notification of HMRC of change of circumstances relating to an approval

    9. 91. Amendment, suspension or revocation of approval

    10. 92. Transitional provision – approval or authorisation granted before IP completion day

    11. 93. Eligibility criteria for authorised economic operators

12. PART 10 Guarantees

    1. 94. Interpretation

    2. 95. Guarantee

    3. 96. Guarantors

    4. 97. Single and comprehensive guarantees

    5. 98. Specified amount

    6. 99. Specified amount: reduced amounts and waivers in relation to comprehensive guarantees

    7. 100. Discharge of guarantees

    8. 101. Cases where no guarantee is required

13. PART 11 Domestic goods

    1. 102. Retention of domestic status

    2. 103. Goods presumed not to be domestic goods

    3. 104. Goods not regarded as domestic goods: animals

    4. 105. Goods regarded as domestic goods: fish

    5. 105A. Goods not regarded as domestic goods: goods in UK sector of the continental shelf

    6. 106. Evidence that goods are domestic goods

14. PART 12 Valuation of chargeable goods

    1. CHAPTER 1 Preliminary

       1. 107. Interpretation

    2. CHAPTER 2 Use of Methods of valuation

       1. 108. Use of Methods of valuation

       2. 109. Values undetermined when Customs declaration would otherwise be accepted

       3. 110. Provision of evidence

    3. CHAPTER 3 Transaction value: specified matters – included elements

       1. 111. Transaction value: included items

       2. 112. Transaction value: further included items – partial value

       3. 113. Transaction value: further included items - royalties

       4. 114. Transaction value: adjusted amounts

    4. CHAPTER 4 Transaction value: specified matters – excluded elements

       1. 115. Transaction value: excluded items

       2. 116. Transaction value: further excluded items - royalties

       3. 117. Transaction value: further excluded items – finance interest

       4. 118. Transaction value: further excluded items – costs during storage and increase in value

    5. CHAPTER 5 Methods of valuation

       1. 119. Method 1 valuation

       2. 120. Method 2 valuation

       3. 121. Method 3 valuation

       4. 122. Method 2 and Method 3 valuation: identification of transaction values

       5. 123. Method 4 valuation – other than goods to which regulation 124 applies

       6. 124. Method 4 valuation – fresh fruit and vegetables

       7. 125. Method 5 valuation

       8. 126. Method 6 valuation

    6. CHAPTER 6 Comparable, identical and similar goods and related persons

       1. 127. Comparable, identical and similar goods

       2. 128. Related persons

15. PART 13 Chargeable goods destined for RoRo listed locations

    1. 129. Interpretation

    2. 130. RoRo listed locations

    3. 131. Chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations

16. PART 13B Unaccompanied goods

    1. 131B. Unaccompanied goods

    2. 131C. Unaccompanied goods: making of declarations

17. PART 13C Chargeable Goods Destined for Other Listed Locations

    1. 131D. Interpretation

    2. 131E. Other listed locations

    3. 131F. Chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations

18. PART 13D Goods intended to be carried in a shuttle train

    1. 131G. Goods intended to be carried in a shuttle train

    2. 131H. Goods intended to be carried in a shuttle train: making of declarations

19. PART 13E Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations

    1. 131I. (1) Carriers of chargeable goods destined for a RoRo listed...

20. PART 14 Fees

    1. 132. Interpretation

    2. 133. Fees authorised

    3. 134. Requested attendance at premises or vehicles on a Sunday or other non-working days

    4. 135. Requested attendance further to section 159(1) of CEMA 1979

    5. 136. Goods requiring special care or treatment

    6. 137. Examination and taking samples of goods

    7. 138. Destruction of goods

    8. 138A. Fees specified in a notice

    9. 139. Fees authorised and functions

    10. 140. Amount of fees

    11. 141. Discretion to reduce or waive fees

    12. 142. Payment of fees

21. PART 15 Transitional and savings provisions

    1. CHAPTER 1 Preliminary

       1. 143. Interpretation

    2. CHAPTER 2 Continued effect and cessation of effect of the EUCL and evidence

       1. 144. Continued effect and cessation of effect of the EUCL

       2. 145. Evidence required by notice

    3. CHAPTER 3 Non-Union goods imported before IP completion day

       1. 146. Transitional and saving provision under chapter 3

       2. 147. Goods notified as arriving on or after IP completion day

       3. 148. Goods held in a temporary storage facility

       4. 149. Goods declared to a customs procedure

       5. 150. Goods located in the United Kingdom released to a special procedure

    4. CHAPTER 4 End-use procedure

       1. 151. Transit procedure

       2. 152. Outward processing procedure

       3. 153. End-use procedure

       4. 154. Cessation of the EUCL

    5. CHAPTER 5 Cessation of effect of the EUCL

       1. 155. Cessation of effect of the EUCL

    6. CHAPTER 6 Special procedures: additional provision

       1. 156. Goods located outside the United Kingdom

       2. 157. Goods discharged from a customs procedure

    7. CHAPTER 7 ...

       1. 158. Union goods: movement beginning before exit day

       2. 159. Continued effect of the EUCL

       3. 160. Requirement to provide evidence of import of Union goods

       4. 161. Exceptions to the requirement to provide evidence of import of Union goods

22. Signature

23. Explanatory Note