C1PART 2Presentation of goods to Customs

Annotations:
Modifications etc. (not altering text)

C1No requirement to present on import: force majeureI1C15

1

There is no requirement for a person to present goods M1 to Customs on import if in the opinion of an HMRC officer M2 the importation was not intended and was caused by abnormal and unforeseeable circumstances beyond that person's control.

2

In considering whether an importation was not intended and was caused by abnormal and unforeseeable circumstances beyond a person's control, an HMRC officer must consider the following criteria—

a

whether or not the goods are salvage;

b

the location of the goods;

c

whether or not the owner of the goods can be identified; and

d

whether or not the person who would otherwise be required to present the goods acted reasonably in all the circumstances.