The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

Goods where an advance electronic declaration is made - personal gifts and non-commercial goods

15.—(1) This regulation applies to chargeable goods in respect of which a claim for relief is made in an advance electronic declaration made in accordance with regulation 39 of the Import Duty Regulations.

(2) Subject to paragraph (4), HMRC are treated as granting the claim for relief on the claimant, as the case may be—

(a) exiting the channel of a Customs office;

(b) exiting the lane past a Customs office; or

(c) crossing the boundary of the RoRo listed location or the other listed location,

as described in regulation 39(3), (9) or (11) of the Import Duty Regulations(1), unless a notification is given by HMRC in accordance with paragraph (3) and no notification that HMRC have determined to grant the claim for relief is required to be given to the claimant.

(3) Notification that HMRC have determined to refuse the claim for relief must be given—

(a) before the claimant has, as the case may be—

(i) exited the channel;

(ii) exited the lane; or

(iii) crossed the boundary; and

(b) with the notification of liability to import duty in respect of the goods to which the claim relates.

(4) Where regulation 39(5) of the Import Duty Regulations (goods delayed in transit) applies, HMRC are treated as granting the claim for relief at the time the HMRC officer is satisfied that the goods have been presented to Customs on import unless a notification that HMRC have determined to refuse the claim is given with the notification of liability to import duty in respect of the goods to which the claim relates.

(5) Reasons for a refusal must be given with the notification of the determination.

(1)

Regulation 39(9) was inserted by S.I. 2019/486 and regulation 39(11) was inserted by S.I. 2020/1234.