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The Customs (Import Duty) (EU Exit) Regulations 2018
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Changes over time for: Cross Heading: SECTION 1
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The Customs (Import Duty) (EU Exit) Regulations 2018, Cross Heading: SECTION 1 is up to date with all changes known to be in force on or before 20 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Pt. 4 Ch. 3 s. 2 applied (with modifications) by S.I. 2018/1249 reg. 13(3) (Reg. 13(1)-(3) omitted on IP completion day by S.I. 2019/108, regs. 1(5), 60(2); S.I. 2020/1643. reg. 2, Sch.)
- Pt. 13A inserted by S.I. 2019/1215 reg. 11(23) (This amendment not applied to legislation.gov.uk. Reg. 11(23) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(b))
- Table of Contents words inserted by S.I. 2019/326 reg. 7 (This amendment not applied to legislation.gov.uk. The table of contents for this legislation will be dynamically updated when its provisions are revised)
- reg. 4(3AA) inserted by S.I. 2019/1215 reg. 11(3)(c) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(c) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
- reg. 4(4A) inserted by S.I. 2019/1215 reg. 11(3)(g) (This amendment not applied to legislation.gov.uk. Reg. 11(3)(g) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
- reg. 4A inserted by S.I. 2019/1215 reg. 11(4) (This amendment not applied to legislation.gov.uk. Reg. 11(4) is omitted on IP completion day by virtue of S.I. 2020/1234, regs. 1(2), 7(2); S.I. 2020/1643, reg. 2, Sch.)
- reg. 33(1)(c) inserted by S.I. 2019/486 reg. 6(12)(c) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
- reg. 33(2A)-(2D) inserted by S.I. 2019/486 reg. 6(13) (This amendment not applied to legislation.gov.uk. Reg. 6(12)(13) omitted (29.10.2020) by virtue of S.I. 2020/1088, reg. 1(3), 7(2))
- reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
- reg. 33(2A)(2B) transitional provisions for effects of S.I. 2019/486, reg. 6(13) by S.I. 2019/513 reg. 15(6) (This amendment not applied to legislation.gov.uk. Pt. 4 omitted on IP completion day by virtue of S.I. 2020/1495, regs. 1(2), 22(5); S.I. 2020/1641, reg. 2, Sch.)
- reg. 43(3A) inserted by S.I. 2019/326 reg. 11(4) (This amendment comes into force on such day as the Treasury may by regulations under 2018 c. 22, s. 52 appoint)
- reg. 89(1A)-(1C) inserted by S.I. 2024/194 reg. 2(4)(a)
- reg. 89(2A) inserted by S.I. 2024/194 reg. 2(4)(c)
- reg. 89(5A) inserted by S.I. 2024/194 reg. 2(4)(d)
- reg. 98(5) inserted by S.I. 2019/1215 reg. 11(17)(d) (This amendment not applied to legislation.gov.uk. Reg. 11(17)(c)(d) omitted (29.10.2020) by virtue of S.I. 2020/1088, regs. 1(3), 9(4)(a))
SECTION 1U.K.UK establishment and goods excluded from sections 2 to 4 of this chapter
Eligibility of persons to make Customs declarations: UK establishmentU.K.
15.—(1) Subject to paragraph (2), a person eligible M1 to make a Customs declaration in respect of chargeable goods M2 may not do so unless the person is established in the United Kingdom.
(2) The requirement provided by paragraph (1) does not apply to—
(a)a person who declares chargeable goods for a special Customs procedure M3 except a [F1customs warehouse procedure];
(b)a Customs agent M4 acting in that capacity; or
(c)a person who makes a Customs declaration of a type described in sections 2 to 4 of this chapter.
Textual Amendments
F1Words in reg. 15(2)(a) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(4)
Modifications etc. (not altering text)
C1Pts. 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.
C2Reg. 15 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(4) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1Persons eligible are set out at paragraph 2(1) of Schedule 1 to the Act.
M2“Chargeable goods” is defined in section 2 of the Act.
M3“Special Customs procedure” is defined in section 3(4) of the Act.
M4Requirements of establishment in respect of Customs agents are imposed by regulation 80(1).
Goods excluded from sections 2 to 4U.K.
[F216.—(1) Subject to paragraphs (2) and (3), none of the provisions in sections 2 to 4 of this chapter apply to chargeable goods which are the subject of—
(a)an application for repayment or remission of import duty which has not been rejected or determined;
(b)a tariff suspension further to any regulations made under section 12 of the Act; or
(c)a restriction on import imposed under an enactment.
(2) Regulations 22(4) or (4A), 26E, 27E, and 29(3C) and (5D) apply notwithstanding that the chargeable goods are the subject of a restriction falling within paragraph (1)(c).
(3) Regulations 27F and 29(5E) apply notwithstanding that the chargeable goods are the subject of any matter mentioned in paragraph (1)(a), (b) or (c).]
Textual Amendments
F2Reg. 16 substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(5)
Commencement Information
I2Reg. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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