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

SECTION 3 U.K. Customs declarations made in paper form

Customs declarations made in paper form U.K.

22.—(1) An individual who is a qualifying traveller may make a Customs declaration in an appropriate paper form in respect of goods carried at the time of import by the individual [F1 except where—

(a) the goods are imported at a location which is specified in a notice published by HMRC; and

(b) the declaration is of a type specified in a notice published by HMRC.]

(2) In paragraph (1), “appropriate paper form” means the form provided by a notice published by HMRC.

(3) HMRC must publish [F2 a notice providing the form referred to in paragraph (2)].

(4) A person may make a Customs declaration for a transit procedure M1 F3 ... by means of—

(a) a [F4 TIR] carnet;

(b) in cases of import by rail, a consignment note; or

(c) in cases of import by air, a manifest,

as appropriate to the procedure and the goods.

[F5 (4A) Subject to paragraph (4B), a person may make a Customs declaration for a free-circulation procedure, a transit procedure or a temporary admission procedure by means of—

(a) an ATA Carnet; or

(b) a CPD carnet.

(4B) An ATA carnet must not be used to declare goods submitted to a universal service provider.]

[F6 (5) In this regulation—

(a) “ATA carnet” means a document so described in—

(i) the ATA Convention; or

(ii) the Istanbul Convention,

where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made;

(b) “consignment note” means a document as so described in Appendix B (Uniform Rules concerning the Contract of International Carriage of Goods by Rail) to the Convention concerning International Carriage by Rail of 9 May 1980 in the versions of the Modification Protocol of 3 June 1999;

(c) “CPD carnet” means a document so described in the Istanbul Convention where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made;

(d) “manifest” has the meaning in paragraph 42 of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018;

(e) “TIR Carnet” means a document so described in the TIR Convention where the form of the carnet conforms to the model provided by the version of the relevant convention which is current at the time the declaration is made.]

Textual Amendments

F1 Words in reg. 22(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(5)(a); S.I. 2020/1643, reg. 2, Sch.

F2 Words in reg. 22(3) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(5)(b); S.I. 2020/1643, reg. 2, Sch.

F3 Words in reg. 22(4) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F4 Word in reg. 22(4)(a) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F5 Reg. 22(4A)(4B) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(b); S.I. 2020/1643, reg. 2, Sch.

F6 Reg. 22(5) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(c); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 “A transit procedure” is defined in paragraph 5 of Schedule 2 to the Act.