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The Customs (Import Duty) (EU Exit) Regulations 2018
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Free-circulation procedure: baggage, musical instruments and other goods
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24.—(1) An individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part C (baggage, musical instruments and other goods) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.
(2) The conduct referred to in paragraph (1) is where the individual as a pedestrian enters a channel of a Customs office whilst taking the goods with the individual.
(3) For the purposes of paragraph (2), the channel must be—
(a)the first such channel available to the individual to make a Customs declaration after arrival in the United Kingdom; and
(b)either—
(i)signed as “Green” or “Nothing to declare”; or
(ii)the only channel which exists or is operating.
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