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.
(2) In paragraph (1), “appropriate paper form” means the form provided by a notice published by HMRC.
(3) HMRC must publish such notice.
(4) A person may make a Customs declaration for a transit procedure(1) or a temporary admission procedure by means of—
(a)a 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.
(5) In paragraph (4)—
(a)“carnet” means a document as so described in—
(i)the ATA Convention;
(ii)the Istanbul Convention; or
(iii)the TIR Convention,
where the form of the carnet is 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 Annex B (Uniform Rules concerning the Contract of International Carriage of Goods by Rail) to the Convention concerning International Carriage by Rail (9 May 1980) and where the form of the note is that provided by the version of Annex B(2) which is current at the time the declaration is made;
(c)“manifest” means a document as so referred to in Chapter VII of Annex I to the Convention on a Common Transit Procedure (Interlaken, 20 May 1987) and where the form of the manifest is that provided by the version of the Convention(3) which is current at the time the declaration is made.
“A transit procedure” is defined in paragraph 5 of Schedule 2 to the Act.
The current edition of the Convention is dated 1 December 2010 and the current edition of Annex B is dated 1 May 2016. The Convention and Annex are available from: https://cit-rail.org/en/rail-transport-law/cotif/. Available in hard copy from the International Rail Transport Committee, General Secretariat, Weltpoststrasse 20, CH-3015 Bern, Switzerland. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.
Available electronically from https://www.unece.org/fileadmin/DAM/tir/handbook/english/newtirhand/TIR-6Rev10_En.pdf. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.
