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

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Point in time view as at 31/12/2020. This version of this provision has been superseded.

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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 4 is up to date with all changes known to be in force on or before 23 May 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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Notification of importationU.K.

This section has no associated Explanatory Memorandum

4.—(1) Subject to [F1paragraphs (2)] [F2, (3A) F3...] [F4(3AB) and (3AC)] and regulations 5 and 6, a notification of the importation of goods M1 into the United Kingdom must be given to HMRC by one of the following—

(a)the person who imports the goods;

[F5(aa)the goods were Union goods immediately before they were imported into the United Kingdom;]

(b)a person on whose behalf another person imports the goods;

(c)a person who is responsible for the carriage of the goods when they are imported;

(d)a person who makes a Customs declaration M2 in respect of the goods; or

(e)a person approved by HMRC in relation to premises where goods are kept for a storage procedure M3 where the goods are declared for a storage procedure.

(2) Where regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies, [F6and the goods are of a type specified in a notice published by HMRC,] notification must be given by the person who makes a Customs declaration in respect of the goods.

(3) The notification must—

(a)contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;

(b)be made in the form and manner specified in that notice; and

(c)subject to paragraph (5), be given within—

(i)three hours from the time of arrival of the goods at a place specified in that notice, or

(ii)if that place is closed on the expiry of three hours from the time of arrival of the goods, one hour of that place next opening.

[F7(3A) Where—

(a)paragraph (2) does not apply;

[F5(aa)the goods were Union goods immediately before they were imported into the United Kingdom;]

(b)regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies; and

(c)[F8a Customs declaration has been made in respect of the goods] in accordance with that regulation,

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with [F9paragraphs (1) and (3)] at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

[F10(3AB) Where—

(a)regulation 131C (unaccompanied goods: making of declarations) applies; and

(b)a Customs declaration has been made in respect of the goods in accordance with that regulation,

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are treated as being imported into the United Kingdom under article 5(2)(c) of the Channel Tunnel (Customs and Excise) Order 1990.]

[F11(3AC) Where—

(a)regulation 131F(3) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations) applies;

(b)the goods were Union goods immediately before they were imported into the United Kingdom; and

(c)a Customs declaration has been made in respect of the goods in accordance with regulation 131F(3),

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.]

(3B) Where paragraph [F12(3A), ][F13(3AB) or (3AC)] applies, the person who made the declaration is to be treated as having been notified under paragraph 11 of Schedule 1 to the Act immediately after the person is deemed to have notified HMRC under paragraph [F12(3A),] [F13(3AB) or (3AC)].

(3C) Where—

(a)a person is deemed to have notified HMRC under paragraph [F14(3A),] [F15(3AB) or (3AC)]; and

(b)the Customs declaration in respect of the goods was not made using the EIDR procedure [F16or the transitional EIDR procedure],

the person must give a notification to HMRC that the goods have arrived in the United Kingdom.

(3D) A notification under paragraph (3C) must—

(a)contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;

(b)be made in the form and manner specified in that notice; and

(c)be given by the end of the working day after the day on which the goods arrived in the United Kingdom [F17, or such shorter or longer period as may be specified in a notice published by HMRC Commissioners].]

(4) HMRC Commissioners must publish a notice specifying the matters referred to in paragraph (3) and may, for example, specify that details of the following be included in a notification of importation—

(a)the person making the notification;

(b)the goods; or

(c)any entry summary declaration, Customs declaration or temporary storage declaration made in respect of the goods.

(5) A qualifying traveller may give a [F18notification] of importation before importation in relation to non-commercial goods contained within accompanied baggage [F19and personal gifts] if—

(a)a Customs declaration for the free-circulation procedure M4 is made in respect of the goods before importation; F20...

F20(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in reg. 4(1) substituted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 8(a); S.I. 2020/1643, reg. 2, Sch.

F2Words in reg. 4(1) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(3)(a); S.I. 2020/1643, reg. 2, Sch.

F3Word in reg. 4(1) 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(3)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F4Words in reg. 4(1) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(2)(a); S.I. 2020/1643, reg. 2, Sch.

F5Reg. 4(3A)(aa) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(2)(b); S.I. 2020/1643, reg. 2, Sch.

F6Words in reg. 4(2) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 8(b); S.I. 2020/1643, reg. 2, Sch.

F7Reg. 4(3A)-(3D) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 8(c); S.I. 2020/1643, reg. 2, Sch.

F8Words in reg. 4(3A)(c) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(3)(b)(i); S.I. 2020/1643, reg. 2, Sch.

F9Words in reg. 4(3A) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(3)(b)(ii); S.I. 2020/1643, reg. 2, Sch.