Exiting The European Union PART 1 Introductory provisions Citation and commencement 1 1 These Regulations may be cited as the Customs (Import Duty) (EU Exit) Regulations 2018. 2 Subject to paragraphs (3) and (4), these Regulations come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint. 3 This regulation comes into force on 2nd January 2019. 4 The following provisions come into force on 2nd January 2019 for the purposes of any approval or authorisation required by or under these Regulations— a regulations 2 and 3; b regulations 14, 30, 31, 36 and 37 (simplified Customs declarations and the EIDR procedure) of Part 4 (declarations); c Part 9 (approvals and authorisations and authorised economic operators), except for regulation 92; d Part 10 (guarantees), except for regulation 100. Interpretation 2 In these Regulations— 1 In these Regulations— “ the Act ” means the Taxation (Cross-border Trade) Act 2018; “ accompanied baggage ” means baggage which— accompanies an individual when arriving in the United Kingdom; or would have so accompanied an individual had the baggage not been delayed in transit to the United Kingdom; “ the ATA Convention ” means the Customs Convention on the “A.T.A. Carnet” for the Temporary Admission of Goods, (Brussels, December 6, 1961) ; “ Customs obligation ” means any obligation or requirement imposed by or under— the Act in relation to a duty of customs; CEMA 1979 ; the EU Customs Code as it had effect in the United Kingdom before IP completion day; or after IP completion day— the EU Customs Code as it has effect in Northern Ireland; the EU Customs Code as it has effect in Great Britain, except the EUCL; the EUCL insofar as it continues to have effect as provided for by Part 15 of these Regulations or the Customs (Transitional) (EU Exit) Regulations 2020; or the EU Customs Code to the extent that is has effect in the United Kingdom as a result of the EU withdrawal agreement; “customs warehouse” means premises owned, occupied or otherwise used by a person who is approved by HMRC under the special procedures regulations to operate the premises as a place to keep goods declared for a storage procedure; “ the Delegated Regulation ” means the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning provisions of the Union Customs Code; “ EIDR procedure ” has the meaning given by regulation 36(1); “ entry summary declaration ” has the same meaning as it has in Article 5(9) of the UCC; “ EUCL ” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Act; “ EU Customs Code ” means— the UCC; the Delegated Regulation; ... Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code; and Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446; “ EU customs procedure ” has the meaning given to “customs procedure” by Article 5(16) of the UCC; “free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979; “free zone activity” means an activity falling within the description in regulation 3(2)(c) of the special procedures regulations (authorisation requirement); “free zone business” means a person authorised to declare goods for a free zone procedure or to carry out a free zone activity and an authorisation as a free zone business is an authorisation to carry out one or both of those activities; "guaranteeing association” has the same meaning as in the Article 1 of the ATA Convention, Article 1 of Annex A to the Istanbul Convention or Article 1(q) of the TIR Convention, as the case may be; “ the Istanbul Convention ” means the Convention on Temporary Admission (Istanbul, 26 June 1990) ; “ MRN ” means a master reference number issued by HMRC in respect of goods further to any of the following being provided to HMRC— an entry summary declaration; a temporary storage declaration; or a Customs declaration; “ non-commercial goods ” means goods— which are provided by one individual to another; where no payment is made, directly or indirectly, for the goods by the recipient; which are for the personal use of the recipient; and which do not form part of a series of consignments of goods made between the individuals; “ non-Union goods ” has the same meaning as it has in article 5(24) of the UCC; “ personal gifts ” means goods contained within accompanied baggage of a qualifying traveller which— are intended for an individual's personal use; are not imported for commercial purposes; and do not form part of a series of consignments of goods imported by the qualifying traveller; “ qualifying traveller ” means an individual who— is not resident in the United Kingdom and is arriving in the United Kingdom for a temporary stay; or is resident in the United Kingdom and is returning after a temporary stay outside the United Kingdom; “ qualifying vehicle ” means a vehicle which meets the following conditions— all of the passengers on board the vehicle have embarked on it to undertake an international journey and have yet to disembark at their intended destination; the vehicle— has entered the United Kingdom in the course of a journey from outside the United Kingdom to a port, airport or railway station in the United Kingdom; or has departed from the United Kingdom destined for a port, airport or railway station located outside the United Kingdom; “responsible authority” means a person appointed as a responsible authority for a free zone under section 100A(3)(c) of CEMA 1979, and references to a responsible authority for a free zone are to a responsible authority so appointed in relation to that free zone; “ single guarantee ” has the meaning given by regulation 97(1); “special procedures regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018; “ stores ” has the same meaning as it has in section 1 of CEMA 1979; “ the temporary admission document ” has the same meaning as it has in regulation 2(1) of the special procedures regulations; “temporary storage declaration”, except in Part 15, has the meaning given by regulation 8(2); “temporary storage facility”, except in Part 15, has the same meaning as it has under section 25 of CEMA 1979 ; “ the TIR Convention ” means the Customs Convention on the International Transport of Goods under cover of TIR Carnets (Geneva, 14 November 1975) ; “ transitional EIDR procedure ” has the meaning given by regulation 29D(1); “ the UCC ” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code; “ the UK sector of the continental shelf ” means the areas designated by Order in Council under section 1(7) of the Continental Shelf Act 1964; “ universal service provider ” means either— a “designated operator” within the meaning given in the Constitution of the Universal Postal Union done at Vienna on 10 July 1964, as amended by the Additional Protocols, but limited to the circumstances where those designated operators are acting— within the member country that designated them as such; and in accordance with the UP Convention; or an operator designated by HMRC in a public notice made under paragraph 1(1) of Schedule 5 to the Customs Transit Procedures (EU Exit) Regulations 2018. “ UP Convention ” means the Universal Postal Convention, as most recently done at Riyadh on 5 October 2023 , and any Regulations made under it. “ vehicle ” has the same meaning as it has in section 1 of CEMA 1979; “ vehicle operator ” has the same meaning as it has in section 1 of CEMA 1979; “ working day ” means any day except— a Saturday or Sunday; Good Friday or Christmas day; or a bank holiday within the meaning of section 1 of the Banking and Financial Dealings Act 1971 , including those bank holidays in part only of the United Kingdom. 2 In these Regulations— a a declaration of goods for “a customs warehouse procedure” is a declaration of goods for a storage procedure in a case where the goods are to be kept in a customs warehouse; and b a declaration of goods for “a free zone procedure” is a declaration of goods for a storage procedure in a case where the goods are to be kept in a free zone. Establishment and notices and notifications 3 1 In these Regulations, a person is established in the United Kingdom— a in the case of an individual, where the individual is resident in the United Kingdom; and b in any other case, where the person— i has a registered office in the United Kingdom; or ii has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform. 2 In these Regulations, a notice or notification means one made in writing and a requirement to notify is to be read accordingly. 3 A notice published by HMRC under these Regulations may make different provision for different cases or different purposes. PART 2 Presentation of goods to Customs Notification of importation 4 1 Subject to paragraphs (2) , (3A) ... (3AB) , (3AC), (6A) and (6C) and regulations 5 and 6, a notification of the importation of goods into the United Kingdom must be given to HMRC by one of the following— a the person who imports the goods; 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 in respect of the goods; ... e a person approved by HMRC in relation to premises where goods are kept for a storage procedure where the goods are declared for a storage procedure. f where the goods are to be kept in a free zone— i a person authorised by HMRC to carry out a free zone activity in that free zone; or ii a responsible authority for that free zone. 2 Where regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies, and 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 paragraphs (5) , (6), (6A) and (6B) , 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. 3A Where— a paragraph (2) does not apply; aa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies; ... c a Customs declaration has been made in respect of the goods in accordance with that regulation; and d a notification of embarkation was required in respect of the goods under regulation 131I (notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations), that notification has been provided, 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. 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. 3AC Where— a regulation 131F(3) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations) applies; ... aa a notification of embarkation was required in respect of the goods under regulation 131I and that notification has been provided; and b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 (3A), (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 (3A), (3AB) or (3AC) . 3C Where— a a person is deemed to have notified HMRC under paragraph (3A), (3AB) or (3AC) ; ... b the Customs declaration in respect of the goods was not made using the EIDR procedure or the transitional EIDR procedure , and c section 30C(3) of the Act applies to the goods, 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 , or such shorter or longer period as may be specified in a notice published by HMRC Commissioners . 3E Where a declaration for the goods was made prior to importation and a notification of importation has not been provided or deemed to have been provided under this regulation, the person who made a customs declaration in respect of the goods must provide a notification to HMRC that the goods have arrived in the United Kingdom. 3F A notification referred to in paragraph (3E) 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; c be provided before the end of the period specified in the notice given by HMRC commissioners or such longer period as an HMRC officer may, in any particular case or any particular description of case, allow. 3G HMRC Commissioners must publish a notice specifying the matters referred to in paragraph (3F). 3H Where a notification is provided in accordance with paragraphs (3E) and (3F), the person who made the customs declaration is deemed to have provided a notification of importation in accordance with paragraphs (1) and (3), at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979. 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 notification of importation before importation in relation to non-commercial goods contained within accompanied baggage and personal gifts if— a a Customs declaration for the free-circulation procedure is made in respect of the goods before importation; ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 A person may give a notification of importation before the goods arrive at a place specified in the notice made under paragraph (3) where— a a Customs declaration has been made in respect of the goods; b the person who made the Customs declaration is not a qualifying traveller; c the Customs declaration has not been treated as withdrawn under paragraph 3(2) of Schedule 1 to the Act; and d the person making the notification of importation has a reasonable expectation that the goods will arrive at a place specified in the notice made under paragraph (3) within four hours of the notification being made. 6A Where a person has submitted information to a specified electronic system as required by regulation 26G(2)(a) (UK Continental Shelf simplified import procedure) that person is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the information is submitted. 6B Where regulation 39A (mandatory advance declarations by qualifying travellers: other chargeable goods) applies, the notification of importation must be given within a time specified in a notice published by HMRC commissioners. 6C Where regulation 39A applies in respect of goods; and— a the person importing the goods is a high risk person; or b the goods are specified in a notice published by HMRC, notification of importation must be given at a place specified in a notice published by HMRC commissioners and in a form and manner specified in that notice. 6D A person is a “high risk person” for the purpose of paragraph (6C)(a) if that person is not treated as an “eligible person” under regulation 85A (authorisations not requiring an application but subject to revocation), that is they are neither— a treated as an eligible person in relation to paragraph (6C)(a) by regulation 85A(2) (authorisation automatically granted); nor b approved as an eligible person in relation to paragraph (6C)(a) under regulation 85A(8) (application for authorisation following revocation). 6E HMRC Commissioners must publish a notice specifying the matters referred to in paragraphs (6B) and (6C). No requirement to present on import: force majeure 5 1 There is no requirement for a person to present goods to Customs on import if in the opinion of an HMRC officer 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. No requirement to present on import: unloading of stores from a qualifying vehicle 5A 1 There is no requirement to present goods that are stores to Customs on import where— a the goods are unloaded from a qualifying vehicle; b the goods are either— i subsequently loaded onto the same vehicle as soon as is practicable, or ii subsequently loaded onto another vehicle within the same fleet as soon as is practicable; and c the vehicle proceeds on its journey with the goods on board. No requirement to present on import: temporary unloading 6 There is no requirement to present the goods to Customs on import where— a goods are unloaded from a vessel , train or aircraft solely to enable other goods on that vessel , train or aircraft to be unloaded or other goods to be loaded; b the goods are reloaded onto the vessel , train or aircraft as soon as practicable after the other goods have been unloaded or loaded; and c the vessel , train or aircraft proceeds on its journey with the goods on board. No requirement to present goods on import: goods that are not unloaded 6A There is no requirement to present goods to Customs on import where the goods are not unloaded from the vessel, train or aircraft on which they are imported. Part 2A Customs control of stores Control of stores on board a vehicle 6B 1 An individual may only use, sell or consume stores which are on board a vehicle and are subject to the control of an HMRC officer where— a the stores are chargeable goods; and b the vehicle is a qualifying vehicle. 2 This regulation does not apply— a to fuel, spare parts or other articles of equipment; or b where a declaration by conduct is made by the individual in accordance with regulation 26FA. PART 3 Temporary storage Interpretation 7 In this Part— a “ approved person ” has the meaning given by regulation 12(1); b “ TS declarant ” has the meaning given by regulation 8(4). Temporary storage declarations 8 1 This regulation applies to goods which are subject to paragraph 1(2) of Schedule 1 to the Act . 2 Except where paragraph (7) applies, a declaration (“a temporary storage declaration”) must be made in accordance with paragraphs (3) and (5) in respect of the goods. 3 The temporary storage declaration may be made by one of the following— a the person who imports the goods; b a person on whose behalf another person imports the goods; or c a person who is responsible for the carriage of the goods when they are imported. 4 A person who makes a temporary storage declaration is a “TS declarant”. 5 A temporary storage declaration must— a contain the matters specified in a notice (“a temporary storage declaration notice”) published by HMRC; b be made in the form and manner specified in that notice; and c be made to HMRC by no later than the time at which the goods are presented to Customs. 6 HMRC must publish a temporary storage declaration notice and may, for example, specify that details of any of the following be included in a temporary storage declaration— a the person making the temporary storage declaration; b the goods; c any temporary storage facility where the goods are stored; or d the MRN. 7 No temporary storage declaration is required in respect of goods if a Customs declaration is made in respect of the goods by no later than the time that the goods are presented to Customs. Amendment of temporary storage declarations 9 1 Subject to paragraphs (2) and (3), a TS declarant may amend a temporary storage declaration made by the TS declarant. 2 No amendment may be made— a after the time when the goods are released to a Customs procedure ; b which adds further goods to the declaration; or c which removes any goods from the declaration. 3 Subject to paragraph (4), no amendment may be made after the time when an HMRC officer notifies the TS declarant that the officer— a intends to examine the goods; or b has established that the contents of the temporary storage declaration are incorrect. 4 Paragraph (3) does not apply in relation to an amendment required under regulation 83(2) (Customs agents: disclosure of withdrawal of an appointment). Withdrawal of temporary storage declarations 10 A temporary storage declaration is treated as withdrawn if the goods in respect of which the declaration is made are not presented to Customs within 30 days of the date on which the declaration is made. Temporary storage declarations: failure to make and withdrawal 11 1 Paragraph (2) applies to goods imported into the United Kingdom in respect of which a temporary storage declaration— a is not made as required by regulation 8(2); or b is treated as withdrawn as provided by regulation 10. 2 The goods are to be treated— a as imported but not presented to Customs on import; and b in consequence as goods to which section 5(1) of the Act applies. Handling of goods in temporary storage 12 1 A person who holds the approval to operate a temporary storage facility (“the approved person”) may only carry out, in relation to goods that are in temporary storage, the type of activity described in paragraph (2). 2 The approved person may handle the goods— a whilst the goods are in the temporary storage facility in relation to which the person holds the approval where that is necessary— i to preserve the goods in the state they were in at the time of their import, excluding any handling which modifies the appearance or technical characteristics of the goods; or ii to examine or take samples of the goods in order to determine the classification of the goods for the purposes of the customs tariff , their value for customs purposes or the Customs procedure which should apply to the goods; or b in order to transport the goods to a temporary storage facility or other premises, where that is required or approved by an HMRC officer. 2A If— a there is no temporary storage facility at the place of importation, approved wharf or examination station at which the goods are located; b the goods are subject to regulation 131(2) (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations), or 131F(3) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations); and c a temporary storage declaration has been made in accordance with regulation 8(3) and (5) (temporary storage declarations), the approval of an HMRC officer for the transport of the goods to the temporary storage facility listed in the declaration, by the person approved to operate that facility is to be treated as given. 3 The approved person must keep a record of any handling of the goods— a whilst the goods are in the temporary storage facility, whether the handling falls within paragraph (2)(a) or otherwise; or b whilst the goods are being moved pursuant to paragraph (2)(b). 4 The approved person must— a keep the record in such form, if any, as specified in a notice published by HMRC; and b preserve the record for the period of three years beginning with the date on which the handling occurred. 5 For the purposes of section 25A of CEMA 1979 — a the restriction provided by paragraph (1) is to be treated as a restriction attaching to the approval of the approved person; and b the matters provided by paragraphs (3) and (4) are to be treated as conditions attaching to the approval of the approved person. 6 In this regulation— goods are in temporary storage if they have not been released to a Customs procedure and— they are, or have been, subject to the requirement in regulation 8(2); or a temporary storage declaration is deemed to have been made in respect of them in accordance with paragraph 14(3) or 39(3) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018; “approved wharf” has the meaning given by section 20A CEMA 1979; “examination station” has the meaning given by section 22A CEMA 1979. Breach of handling requirement 13 Where— a goods are in the possession or control of an approved person; and b the approved person fails to comply with paragraph (1), (3) or (4) of regulation 12 in respect of the goods, the temporary storage declaration in respect of the goods is to be treated as withdrawn and regulation 11(2) applies. PART 4 Declarations CHAPTER 1 Preliminary Interpretation 14 In this Part— “ authorised declarant ” has the meaning given by regulation 31(1); “ customs and excise airport ” has the meaning given by section 21(7) of CEMA 1979; “ Customs office ” means premises used by HMRC for the purposes of exercising its functions under the Act; ... “ EIDR electronic system ” has the meaning given by regulation 36(3); “ EIDR records ” has the meaning given by regulation 36(3)(b); “ eligible person ” has the meaning given by regulation 29B(1); “ imported at a RoRo listed location ” includes treated as imported into the United Kingdom by article 5(2) of the Channel Tunnel (Customs and Excise) Order 1990; “ Oral or By conduct list ” means the document entitled “List of Goods Applicable to Oral and By Conduct Declarations, version 6, dated 11th December 2022 ; “ other listed location ” has the meaning given by regulation 131E(1); “ pleasure craft ” means a vessel which, at the time of its arrival in the United Kingdom, is being used for private recreational purposes; “ port ” has the meaning given in section 1 of CEMA 1979; “ private aircraft ” has the meaning given in paragraph 1 of Schedule 1 to the Air Navigation Order 2016; “ relevant vehicle ” has the meaning given by regulation 131D; “ RoRo listed location ” has the meaning given by regulation 130(1); RoRo vehicle ” has the meaning given by regulation 129; “simplified Customs declaration” and “supplementary Customs declaration” mean the two parts of a Customs declaration identified as such in a public notice given by HMRC Commissioners under paragraph 7(1) of Schedule 1 to the Act which notice specifies the information to be contained in, and the documents to accompany, the respective parts; “ simplified Customs declaration process ” has the meaning given by regulation 30(1). ... “ transitional EIDR electronic system ” has the meaning given by regulation 29D(3); “ transitional EIDR records ” has the meaning given by regulation 29D(3)(b); “ transitional EIDR simplified Customs declaration process ” has the meaning given by regulation 29A(1); “transitional simplified Customs declaration” and “transitional supplementary Customs declaration” mean the two parts of a Customs declaration identified as such in a public notice given by HMRC Commissioners under paragraph 7(1) of Schedule 1 to the Act which notice specifies the information to be contained in, and the documents to accompany, the respective parts. “ UK Reliefs document ” has the same meaning as it has in the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020. “ unaccompanied chargeable goods ” has the meaning given by regulation 131F(2). CHAPTER 2 Customs declarations SECTION 1 UK establishment and goods excluded from sections 2 to 4 of this chapter Eligibility of persons to make Customs declarations: UK establishment 15 1 Subject to paragraph (2), a person eligible to make a Customs declaration in respect of chargeable goods 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 except a customs warehouse procedure ; b a Customs agent 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. Goods excluded from sections 2 to 4 16 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). SECTION 2 Customs declarations made orally Customs declarations made orally: general 17 1 The following regulations of this section are subject to paragraphs (2) , (3) and (5) . 2 A Customs declaration which would, by virtue of provision made by this section, be a Customs declaration made orally in respect of chargeable goods, is not such a declaration where another form of Customs declaration is made in respect of the goods before the oral declaration is made. 3 An individual makes a Customs declaration orally only if— a the individual— i makes the declaration to an HMRC officer at a Customs office; ii identifies the goods in respect of which the declaration is being made; and iii where paragraph (4) applies, identifies the person on whose behalf the goods are imported; and b the officer informs the individual that the officer is satisfied that a declaration is being made. 4 Subject to where paragraph (4A) applies, an individual may make a Customs declaration orally on behalf of another person (“P”) where— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b the goods in respect of which the Customs declaration is made are imported by P; and c the individual has the authority of P to make the declaration. 4A An individual may not make a Customs declaration for the free-circulation procedure orally on behalf of another person in respect of non-commercial goods or personal gifts. 5 A Customs declaration may not be made orally where the goods— a are imported at a RoRo listed location and are carried by a RoRo vehicle; or b are goods to which regulation 131F(3) applies (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations). Free-circulation procedure: non-commercial goods, personal gifts and goods in baggage 18 1 Subject to paragraph (2), an individual may make a Customs declaration for the free-circulation procedure orally in respect of the following chargeable goods— a non-commercial goods; b personal gifts; or c goods contained within accompanied baggage if— i the individual is a qualifying traveller; ii the value of the goods does not exceed the amount specified in a notice published by HMRC ; ... iii the weight of the goods does not exceed 1000kg ; and iv the goods are not subject to excise duty. 2 Paragraph (1) does not apply— a where the goods are imported at a location which is specified in a notice published by HMRC; or b to the making of oral declarations of a type specified in a notice published by HMRC. 3 HMRC must publish a notice specifying the amount at paragraph (1)(c)(ii) and in regulations 39A (mandatory advance declarations by qualifying travellers: other chargeable goods) and 39B (voluntary advance declarations by qualifying travellers: other chargeable goods). Free-circulation procedure: miscellaneous goods 19 An individual may make a Customs declaration for the free-circulation procedure orally in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list, if at the time of import full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document . Temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief material 20 1 An individual may make a Customs declaration for a temporary admission procedure orally in respect of goods which are portable musical instruments where the individual— a is a qualifying traveller; and b the instruments are intended to be used for professional purposes in the United Kingdom. 2 An individual may make a Customs declaration for a temporary admission procedure orally in respect of goods which are— a packaging which is not intended for sale and is either— i imported filled and intended for export (whether filled or unfilled); or ii imported empty and intended for export filled; b radio or television broadcasting equipment, including a vehicle adapted for use in the production of such broadcasts made by such equipment, if the individual is established outside of the United Kingdom; or c intended to be used to relieve the effects of a disaster affecting the United Kingdom. Temporary admission procedure: miscellaneous goods and other goods 21 1 An individual may make a Customs declaration for a temporary admission procedure orally in respect of the goods listed in Part B (miscellaneous goods) of the Oral or By conduct list , if at the time of import full relief from import duty is available under regulation 40 (temporary admission - full relief) of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made. 2 An individual may make a Customs declaration for a temporary admission procedure orally in respect of goods falling within a description given in section 26 (other goods (occasional imports)) or 27 (other goods (no economic effect)) of the temporary admission document where— a at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made; b an application for approval to do so is granted under regulation 21A(3) (application for approval to make oral declaration under regulation 21(2)). 3 An oral declaration made under paragraph (2) must comply with any conditions specified under regulation 21A(5). Application for approval to make oral declaration under regulation 21(2) 21A 1 To make a Customs declaration for a temporary admission procedure orally under regulation 21(2) (temporary admission procedure: miscellaneous goods and other goods), an individual must make an application to an HMRC officer for approval to do so, in accordance with the requirements of a notice published by HMRC. 2 HMRC must publish a notice specifying the matters referred to in paragraph (1), and that notice must specify— a the time by which, and the place to which, an application for approval under paragraph (1) must be made; b the form and manner of such an application; and c any information to be included in such an application. 3 An HMRC officer may grant an application made under paragraph (1) where they consider that the making of a Customs declaration orally is justified, taking into consideration factors specified in a notice published by HMRC. 4 HMRC must publish a notice specifying the matters referred to in paragraph (3). 5 Where an application made under paragraph (1) is granted, the officer may impose conditions on the making of the declaration in any approval granted under paragraph (3). 6 Where— a an application is made under paragraph (1); and b a time limit specified in paragraph (7), for the purposes of this paragraph, expires before that application is determined, the application will be treated as refused. 7 The time limits specified for the purposes of paragraph (6) are— a in a case where an entry summary declaration in respect of the goods is required under Article 127 of the UCC, the time limit for lodging that declaration in accordance with Articles 105 to 109 of the Delegated Regulation; b in a case where a Customs declaration is required to be made before the goods are imported into the United Kingdom in accordance with— i regulation 39A (mandatory advance declarations by qualifying travellers: other chargeable goods); ii regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations); iii regulation 131C (unaccompanied goods: making of declarations); iv regulation 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations); or v regulation 131H (goods intended to be carried in a shuttle train: making of declarations), the time by which the applicable declaration must be made. 8 Part 9 of these Regulations does not apply to applications under paragraph (1), or to any decision relating to such an application. SECTION 3 Customs declarations made in paper form Customs declarations made in paper form 22 1 An individual who is a qualifying traveller may make a Customs declaration in an appropriate paper form in respect of goods carried at the time of import by the individual except where— a the goods are imported at a location which is specified in a notice published by HMRC; and b the declaration is of a type specified in a notice published by HMRC. 2 In paragraph (1), “ appropriate paper form ” means the form provided by a notice published by HMRC. 3 HMRC must publish a notice providing the form referred to in paragraph (2) . 4 A person may make a Customs declaration for a transit procedure ... by means of— a a TIR carnet; b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . as appropriate to the procedure and the goods. 4A Subject to paragraph (4B), a person may make a Customs declaration for a free-circulation procedure, a transit procedure or a temporary admission procedure by means of— a an ATA Carnet; or b a CPD carnet. 4B An ATA carnet must not be used to declare goods submitted to a universal service provider. 5 In this regulation— a “ ATA carnet ” means a document so described in— i the ATA Convention; or ii the Istanbul Convention, where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made; b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c “ CPD carnet ” means a document so described in the Istanbul Convention where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made; d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e “ TIR Carnet ” means a document so described in the TIR Convention where the form of the carnet conforms to the model provided by the version of the relevant convention which is current at the time the declaration is made. SECTION 4 Customs declarations made by conduct Customs declarations made by conduct: general 23 1 The following regulations of this section are subject to paragraph (2). 2 A Customs declaration which would, by virtue of provision made by this section, be a Customs declaration made by conduct in respect of chargeable goods, is not such a declaration where another form of Customs declaration is made in respect of the goods before the conduct occurs. 3 An individual may make a Customs declaration by conduct on behalf of another person (“P”) where— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b the goods in respect of which the Customs declaration is made are imported by P; and c the individual has the authority of P to make the declaration. Free-circulation procedure: baggage, musical instruments and other goods 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 full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of any one or more of— a section 8 (agriculture and animals) of the UK Reliefs document; b section 37 (returned goods relief) of the UK Reliefs document; c section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document; d section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document; e section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or f the Travellers’ Allowances Order 1994. 1A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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. Free-circulation procedure: miscellaneous goods 25 1 Subject to paragraphs (1A), (1BA), (1C), and (4), a person 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 D (miscellaneous goods) and Part H (reusable packaging) of the Oral or By conduct list, if at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of any one or more of— a section 8 (agriculture and animals) of the UK Reliefs document; b section 37 (returned goods relief) of the UK Reliefs document; c section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document; d section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document; e section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or f the Travellers’ Allowances Order 1994. 1A Paragraph (1) does not apply where the goods are imported at a RoRo listed location. 1B Subject to paragraphs (1C) and (4), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3A) in respect of the goods listed in Part D (miscellaneous goods) or Part H (reusable packaging) of the Oral or By conduct list if— a the goods are imported at a RoRo listed location; and b at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or person on whose behalf the declaration is made by virtue of any one or more of— i section 8 (agriculture and animals) of the UK Reliefs document; ii section 37 (returned goods relief) of the UK Reliefs document; iii section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document; iv section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document; v section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or vi the Travellers’ Allowances Order 1994. 1BA Paragraph (1) does not apply where the goods are imported at an other listed location. 1BB Subject to paragraph (4), an individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3B) in respect of the goods listed in Part D (miscellaneous goods) or Part H (reusable packaging) of the Oral or By conduct list if— a the goods are imported at an other listed location; and b at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or person on whose behalf the declaration is made by virtue of any one or more of— i section 8 (agriculture and animals) of the UK Reliefs document; ii section 37 (returned goods relief) of the UK Reliefs document; iii section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document; iv section 43 (non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document; v section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or vi the Travellers’ Allowances Order 1994. 1C Where a Customs declaration is made in accordance with paragraph (1) in respect of goods in Part D (miscellaneous goods) of the Oral or By conduct list the person making the declaration must be an individual who is a qualifying traveller. 2 The conduct referred to in paragraph (1) is where— a the individual drives a vehicle in a lane past a Customs office or the individual allows himself or herself to be carried in a vehicle which is so driven; ... b the vehicle has prominently displayed on its windscreen a sticker stating “Nothing to declare” , and c the vehicle is the goods or the goods are carried by the vehicle. 3 For the purposes of paragraph (2)(a), the Customs office must be the first such office available to the individual to make a Customs declaration after arrival in the United Kingdom and the lane must be designated as a lane to be used for the purpose of making a Customs declaration by conduct as provided by this regulation. 3A The conduct referred to in paragraph (1B) is where— a in the case of goods arriving at such part of the Cheriton Channel Tunnel Terminal at Folkestone, Kent as may be listed under regulation 130(1) (“Cheriton”)— i the individual drives a vehicle in a lane past a Customs office, or the individual allows himself or herself to be carried in a vehicle which is so driven; ii the vehicle is the goods or the goods are carried by the vehicle; and iii that Customs office is located in that part of the territory of France situated at Coquelles approved as a customs approved area under article 3(1) of the Channel Tunnel (Customs and Excise) Order 1990; or b in the case of goods arriving at any other RoRo listed location— i the individual disembarks from a vessel at the RoRo listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and ii the vehicle is the goods or the goods are carried by the vehicle. 3B The conduct referred to in paragraph (1BB) is where— a in a case where the goods are not loaded onto a vehicle at the other listed location— i the individual disembarks from a vessel at the other listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and ii the vehicle is the goods or the goods are carried by the vehicle; or b in any other case— i the goods are unloaded from a relevant vehicle at the other listed location; ii the individual loads the goods, or allows the goods to be loaded, onto a vehicle at the other listed location; and iii the vehicle is one which the individual intends to drive or allow himself or herself to be carried in. 4 The goods to which paragraph (1) or (1B) applies must be, as appropriate, the vehicle or carried by the vehicle. Free-circulation procedure: posted goods 26 1 Subject to paragraph (3), a person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of goods which are to be delivered by a universal service provider and consist of goods in respect of which, at the time of import, a relief from import duty is available to the addressee of the goods. 2 The conduct referred to in paragraph (1) is where the person allows the goods to be imported into the United Kingdom by submitting them to the universal service provider . 3 But such a declaration is to be treated as withdrawn if the goods are not delivered by the universal service provider in the normal course of post. Free-circulation procedure: goods imported at RoRo listed locations 26A 1 An individual 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 A (miscellaneous goods) of the Oral or By conduct list if— a the goods are imported at a RoRo listed location; b the goods are carried by a RoRo vehicle; and c 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 that described in regulation 25(3A). Free-circulation procedure: pleasure craft 26B 1 Subject to paragraph (2), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3) in respect of goods which are a pleasure craft, if at the time of import full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief) . 2 Paragraph (1) does not apply where the goods are liable on import to value added tax. 3 The conduct referred to in paragraph (1) is where the individual enters the limits of a port in the United Kingdom in the pleasure craft. Free-circulation procedure: private aircraft 26C 1 Subject to paragraph (2), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3) in respect of goods which are a private aircraft, if— a the aircraft lands for the first time after its arrival in the United Kingdom from a place outside the United Kingdom at— i a customs and excise airport; or ii any other place at which the aircraft is permitted to land by HMRC Commissioners under section 21(1) of CEMA 1979; and b at the time of import full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief) . 2 Paragraph (1) does not apply where the goods are liable on import to value added tax. 3 The conduct referred to in paragraph (1) is where the individual arrives in the United Kingdom in the private aircraft. Free-circulation procedure: goods imported at other listed locations 26D 1 An individual 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 A (miscellaneous goods) of the Oral or By conduct list if— a the goods are unaccompanied chargeable goods; b the goods are imported at an other listed location; and c at the time of import full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document . 2 The conduct referred to in paragraph (1) is that described in regulation 25(3B). Free-circulation procedure: NATO forces 26E 1 A person who is a representative of NATO forces may make a Customs declaration for the free-circulation procedure in respect of goods by the conduct described in paragraph (2) if, at the time of import, full relief from import duty is available in respect of the goods to the NATO forces on whose behalf the declaration is made by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief). 2 The conduct referred to in paragraph (1) is the submission of a NATO form 302 to the designated HMRC office in accordance with the requirements set out in a notice published under regulation 4(3) and (4). 3 In this regulation— “ designated HMRC office ” means the customs office designated in accordance with paragraph 2(1) of Schedule 4 to the Customs Transit Procedures (EU Exit) Regulations 2018; “NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951. Free-circulation procedure: Human Organs etc. needed for transplant 26F 1 A person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of human blood, blood products, organs, tissues and cells for grafting, implanting (transplant) or transfusion (“the goods”) if, at the time of import, full relief from import duty is available to the addressee for the goods, or a person acting on the addressees behalf, by virtue of the case described in section 50 of the UK Reliefs document (relief for human organs needed for transplant). 2 The conduct referred to in paragraph (1) is where the person allows the goods to be imported into the United Kingdom by loading or allowing the goods to be loaded on any means of transport destined for Great Britain. 3 But such a declaration is to be treated as withdrawn if the goods do not arrive in Great Britain within 96 hours of being loaded on the means of transport. Free-circulation procedure: use, sale or consumption of non-domestic stores on board a non-qualifying vehicle 26FA 1 An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of stores which— a are chargeable goods; and b are on board a vehicle which is not a qualifying vehicle. 2 The conduct referred to in paragraph (1) is where the individual uses, consumes or sells the stores on board a vehicle which is not a qualifying vehicle. UK Continental Shelf simplified import procedure 26G 1 Subject to paragraph (4), an eligible person (P) who has exported from Great Britain to an installation on the UK sector of the continental shelf— a domestic goods; or b goods that P exported subject to an authorised use procedure (where that procedure has been discharged at the installation) may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of P’s re-importation of the goods from the installation if, at the time of import, full relief from import duty is available to P by virtue of section 37 of the UK Reliefs document (returned goods relief). 2 The conduct referred to in paragraph (1) is where— a P submits to a specified electronic system such information as may be required by a notice published by HMRC; and b P loads the goods or allows them to be loaded, from an installation on the UK sector of the continental shelf, onto a vessel or aircraft destined for Great Britain. 3 HMRC must publish a notice specifying the electronic system for the purpose of paragraph (2)(a), the information required to be submitted, the form and manner in which that information must be provided and the time by which it must be submitted. 4 Paragraph (1) does not apply where the goods imported are— a excise goods; or b goods liable on import to value added tax. 5 In this regulation— “ eligible person ” has the meaning given in regulation 26H (persons eligible to use the UK Continental Shelf simplifications); “ excise goods ” means goods which are chargeable with excise duty and goods which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979; and “ installation ” means an artificial island, a fixed or floating installation or any other structure. Persons eligible to use UK Continental Shelf simplifications 26H 1 In this regulation “ UK continental shelf simplifications ” means— a regulation 26G of these Regulations; and b regulation 24D of the Customs (Export) (EU Exit) Regulations 2019. 2 A person is an “ eligible person ” for the purposes of the UK continental shelf simplifications if that person— a is treated as such in relation to regulation 26G by regulation 85A(2) (authorisation automatically granted); or b is approved as an eligible person in relation to regulation 26G following an application under regulation 85A(8) (application for authorisation following revocation). Temporary admission procedure: miscellaneous goods and other goods 27 1 An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are— a portable musical instruments where the individual— i is a qualifying traveller; and ii the instruments are intended to be used for professional purposes in the United Kingdom; b intended to be used to relieve the effects of a disaster affecting the United Kingdom; or c listed in Part E (miscellaneous goods) of the Oral or By conduct list, if at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made. 1A An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods falling within a description given in section 26 (other goods (occasional imports)) or 27 (other goods (no economic effect)) of the temporary admission document where— a at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made; and b an application for approval to do so is granted under regulation 27ZA(3) (application for approval to make declaration by conduct under regulation 27(1A)). 2 The conduct referred to in paragraphs (1) and (1A) is— a where the goods are imported at a RoRo listed location, that described in regulation 24(2) or 25(3A); b where the goods are imported at an other listed location, that described in regulation 24(2) or 25(3B); c in any other case, that described in regulation 24(2) or 25(2). 3 An individual may make a Customs declaration for a temporary admission procedure ... in respect of goods which are listed in Part F (means of transport, pallets and containers) of the Oral or By conduct list, if at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made by the conduct described in— a where the goods are imported at a RoRo listed location, regulation 25(3A); b where the goods are imported at an other listed location, regulation 25(3B); or c in any other case, regulation 25(2). 4 A declaration by conduct made under paragraph (1A) must comply with any conditions specified under regulation 27ZA(5). Application for approval to make declaration by conduct under regulation 27(1A) 27ZA 1 To make a Customs declaration for a temporary admission procedure by conduct under regulation 27(1A) (temporary admission procedure: miscellaneous goods and other goods), an individual must make an application to an HMRC officer for approval to do so, in accordance with the requirements of a notice published by HMRC. 2 HMRC must publish a notice specifying the matters referred to in paragraph (1), and that notice must specify— a the time by which, and the place to which, an application for approval under paragraph (1) must be made; b the form and manner of such an application; and c any information to be included in such an application. 3 An HMRC officer may grant an application made under paragraph (1) where they consider that the making of a Customs declaration by conduct is justified, taking into consideration factors specified in a notice published by HMRC. 4 HMRC must publish a notice specifying the matters referred to in paragraph (3). 5 Where an application made under paragraph (1) is granted, the officer may impose conditions on the making of the declaration in any approval granted under paragraph (3). 6 Where— a an application is made under paragraph (1); and b a time limit specified in paragraph (7), for the purposes of this paragraph, expires before that application is determined, the application will be treated as refused. 7 The time limits specified for the purposes of paragraph (6) are— a in a case where an entry summary declaration in respect of the goods is required under Article 127 of the UCC, the time limit for lodging that declaration in accordance with Articles 105 to 109 of the Delegated Regulation; b in a case where a Customs declaration is required to be made before the goods are imported into the United Kingdom in accordance with— i regulation 39A (mandatory advance declarations by qualifying travellers: other chargeable goods); ii regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations); iii regulation 131C (unaccompanied goods: making of declarations); iv regulation 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations) ; or v regulation 131H (goods intended to be carried in a shuttle train: making of declarations) , the time by which the applicable declaration must be made. 8 Part 9 of these Regulations does not apply to applications under paragraph (1), or to any decision relating to such an application. Temporary admission procedure: goods imported at RoRo listed locations 27A 1 This regulation applies where goods are— a imported at a RoRo listed location; and b carried by a RoRo vehicle. 2 An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are— a referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or b listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made. 3 The conduct referred to in paragraph (2) is that described in regulation 25(3A). Temporary admission procedure: pleasure craft 27B 1 An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are a pleasure craft, if at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations 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 that described in regulation 26B(3). Temporary admission procedure: private aircraft 27C 1 An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are a private aircraft, if— a the aircraft lands for the first time after its arrival in the United Kingdom from a place outside the United Kingdom at— i a customs and excise airport; or ii any other place at which the aircraft is permitted to land by HMRC Commissioners under section 21(1) of CEMA 1979; and b at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations 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 that described in regulation 26C(3). Temporary admission procedure: goods imported at other listed locations 27D 1 This regulation applies where goods are— a unaccompanied chargeable goods; and b imported at an other listed location. 2 An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are— a referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or b listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made. 3 The conduct referred to in paragraph (2) is that described in regulation 25(3B). Temporary admission procedure: NATO forces 27E 1 A person who is a representative of NATO forces may make a Customs declaration for a temporary admission procedure in respect of goods by the conduct described in paragraph (2) if, at the time of import, full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to the NATO forces on whose behalf the declaration is made. 2 In this regulation— a “ NATO Forces ” has the meaning given by regulation 26E(3); b the conduct referred to in paragraph (2) is that described in regulation 26E(2). Storage procedure: free zones 27F 1 A free zone business may make a Customs declaration for a free zone procedure by the conduct described in paragraph (2) in respect of goods that have been received in the free zone by or on behalf of the free zone business if— a the free zone business is authorised to declare goods for a free zone procedure; b the free zone business, or a person acting with their authority, has made an entry in that business’s commercial records containing the particulars specified in a notice published by HMRC; c any requirement to give a notification that goods are to be kept in a free zone under regulation 18D(1) of the special procedures regulations has been complied with; and d the case is not one set out in version 1 of the document dated 14 October entitled “Cases where goods cannot be declared by conduct or are not treated as declared for a free zone procedure on discharge of a transit procedure in a free zone”. 2 The conduct referred to in paragraph (1) is where— a in a case where the free zone business has received the goods from a place outside the free zone, it has notified a responsible authority for that free zone that the goods have been received; b in a case where goods subject to a free zone procedure have been transferred from another free zone business within the free zone, the recipient free zone business has notified a responsible authority for that free zone of the transfer. 3 A notification under paragraph (2) must— a contain the matters; and b be made in the form and manner, specified in a notice published by HMRC. 4 HMRC must publish— a a notice specifying the particulars referred to in paragraph (1)(b); and b a notice specifying the requirements referred to in paragraph (3). 5 Regulation 23(2)— a applies to a Customs declaration made by conduct described in paragraph (2)(a) only to the extent that a previous Customs declaration made in respect of the goods was a declaration for— i a transit procedure, where the goods enter the free zone under that procedure; or ii a free zone procedure; and b does not apply to a Customs declaration made by conduct described in paragraph (2)(b). 6 Regulation 23(3) applies to a Customs declaration made by the conduct described in paragraph (2) as if sub-paragraph (b) of regulation 23(3) were omitted. Storage procedure: unloading of surplus stores for storage 27G 1 An eligible person may make a Customs declaration for a customs warehouse procedure by the conduct described in paragraph (3) in respect of surplus stores which— a are on board a vehicle; and b are not subject to a restriction on import imposed under any enactment. 2 An individual may make such a declaration, by such conduct, in the name of an eligible person. 3 The conduct referred to in paragraph (1) is the unloading of the stores from a vehicle and the removal of those stores to a customs warehouse. 4 In this regulation, “ eligible person ” means a person who is approved by HMRC under the special procedures regulations to operate the customs warehouse as a place to keep goods declared for a storage procedure. Inward processing procedure: unloading of stores for refurbishment 27H 1 An eligible person may make a Customs declaration for an inward processing procedure by the conduct described in paragraph (3) in respect of stores which— a are on board a vehicle; b are not subject to a restriction on import imposed under any enactment; and c require refurbishment. 2 An individual may make such a declaration, by such conduct, in the name of an eligible person. 3 The conduct referred to in paragraph (1) is the unloading of the stores from a vehicle and the removal of those stores to another location for refurbishment. 4 In this regulation, “ eligible person ” means a person who holds an authorisation to declare goods for an inward processing procedure prior to the making of the declaration referred to in paragraph (1). SECTION 5 Customs declarations: consequential provision Customs declarations made orally: notification and acceptance 28 1 This regulation applies in respect of chargeable goods where a Customs declaration is made orally as provided by section 2 of this chapter. 2 The following are treated as occurring when an HMRC officer gives the information described in regulation 17(3)(b)— a notification of importation of the goods; and b acceptance of the Customs declaration and notification of its acceptance to the declarant. Customs declarations made by conduct: notification, acceptance and discharge 29 1 Paragraphs (2) to (4) apply in respect of chargeable goods where a Customs declaration for the free-circulation procedure is made by conduct as provided by section 4 of this chapter. 2 In relation to regulations 24, 25, 26A , 26D and 26G — a notification of importation of the goods is to be treated as occurring, as the case may be— i on entering the channel of a Customs office; ii on entering the lane past a Customs office; iii on disembarkation from the vessel; ... iv on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 25(3B)(b); or v on submission of information to a specified electronic system in accordance with regulation 26G(2)(a) and loading the goods (or allowing them to be loaded) in accordance with regulation 26G(2)(b); and b acceptance of the Customs declaration and discharge of the goods from the free-circulation procedure are to be treated as occurring, as the case may be— i on exiting the channel; ii on exiting the lane; ... iii on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven or; iv in the case of a declaration by conduct in accordance with regulation 26G(1) and (2)— aa where the submission of information to a specified electronic system is made before the vessel or aircraft arrives in Great Britain, arrival of the vessel or aircraft in Great Britain; or bb where the submission of information to a specified electronic system is made after the vessel or aircraft arrives in Great Britain, the submission being made . 3 In relation to regulation 26, the following are treated as occurring when the goods are delivered by a universal service provider to the addressee in the United Kingdom in the normal course of post— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b acceptance of the Customs declaration; and c discharge of the goods from the free-circulation procedure. 3A In relation to regulation 26B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft— a notification of importation of the goods; b acceptance of the Customs declaration; and c discharge of the goods from the free-circulation procedure. 3B In relation to regulation 26C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place— a notification of importation of the goods; b acceptance of the Customs declaration; and c discharge of the goods from the free-circulation procedure. 3C In relation to regulation 26E, the following are treated as occurring when the conduct described in regulation 26E(2) occurs— a acceptance of the Customs declaration; and b discharge of the goods from the free-circulation procedure. 3D In relation to regulation 26F, the following are treated as occurring when the goods referred to in regulation 26F(1) are imported into the United Kingdom— a notification of importation of the goods; b acceptance of the Customs declaration; and c discharge of the goods from the free-circulation procedure. 3E In relation to regulation 26FA, the following are treated as occurring when the conduct described in regulation 26FA(2) occurs— a acceptance of the Customs declaration; and b discharge of the goods from the free-circulation procedure. 4 Where paragraph (2), (3), (3A) , (3B) , (3C) , (3D) or (3E) applies, no notification of the acceptance or discharge is required to be made to the declarant. 5 Subject to paragraph (5A) where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27— a notification of importation of the goods is to be treated as occurring on undertaking the conduct; and b acceptance of the Customs declaration is to be treated as occurring on completing the conduct. 5A Where a Customs declaration for a temporary admission procedure is made in relation to goods imported at a RoRo listed location by conduct as provided by regulation 27, 27A or 27D— a notification of importation of the goods is to be treated as occurring, as the case may be— i on entering the lane past a Customs office; ii on disembarking from the vessel; or and iii on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 23(3B)(b); b acceptance of the Customs declaration is to be treated as occurring, as the case may be— i on exiting the lane; or ii on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven. 5B Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft— a notification of importation of the goods; and b acceptance of the Customs declaration. 5C Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place— a notification of importation of the goods; and b acceptance of the Customs declaration. 5D Where a Customs declaration for a temporary admission procedure is made by conduct as provided for by regulation 27E, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27E(2) occurs. 5E Where a Customs declaration for a free zone procedure is made by conduct as provided by regulation 27F, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27F(2)(a) or (b) occurs. 5F When a customs declaration for a customs warehouse procedure is made by conduct as provided by regulation 27G, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27G(3) occurs. 5G When a customs declaration for an inward processing procedure is made by conduct as provided for by regulation 27H, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27H(3) occurs. 6 Where paragraph (5), (5A), (5B) , (5C) , (5D) , (5E), (5F), or (5G) applies, no notification of the acceptance is required to be made to the declarant. Completion of customs declaration made under regulation 26FA 29ZA 1 This regulation applies where goods that are stores are declared for the free-circulation procedure by conduct as provided for by regulation 26FA. 2 Despite the declaration being treated as accepted by HMRC, the declaration must be completed by the provision to HMRC of further information in respect of the goods that is specified in a notice published by HMRC Commissioners. 3 The information must be provided by the eligible person before the end of— a the period specified in a notice published by HMRC Commissioners; or b such longer period as an HMRC officer may, in any particular case or any particular description of case, allow. 4 If a Customs declaration is not completed under this regulation, it is to be regarded as containing an inaccuracy for the purposes of Schedule 1 to the Act (and references in that Schedule to correcting a Customs declaration are to be read accordingly). 5 In this regulation, the “ eligible person ” means the vehicle operator or a person authorised by them to provide the information referred to in paragraph (2). CHAPTER 3 Simplified Customs declaration process SECTION A1 Transitional EIDR simplified Customs declarations process Definitions: transitional EIDR simplified Customs declaration process 29A 1 “Transitional EIDR simplified Customs declaration process” means the process in relation to Customs declarations provided by regulation 29C such that the requirements made by or under Part 1 of the Act in relation to Customs declarations which would otherwise apply are disapplied or simplified. 2 “Transitional EIDR procedure” has the meaning given in regulation 29D(1). Persons eligible to complete Part 1 of the transitional EIDR simplified Customs declaration process 29B A person is an “ eligible person ” for the purposes of this section if the person— a is treated as such in relation to regulation 29C(1)(a) by regulation 85A(2) (authorisation automatically granted); or b is approved as an eligible person in relation to regulation 29C(1)(a) following an application under regulation 85A(8) (application for authorisation following revocation). Transitional EIDR simplified Customs declaration process 29C 1 The transitional EIDR simplified Customs declaration process is the making of a Customs declaration in two parts, comprising— a Part 1: a transitional simplified Customs declaration, which must be made— i using the transitional EIDR procedure; ii by an eligible person; and iii by no later than the end of the period which applies to making the Customs declaration in respect of the goods; and b Part 2: a transitional supplementary Customs declaration, which must be made— i by a person authorised to use the simplified Customs declaration process under regulation 31 (“the authorised declarant”); and ii by no later than the end of the period specified in a notice published by HMRC. 2 To comply with the transitional EIDR simplified Customs declaration process a person who makes a transitional simplified Customs declaration (“the primary declarant”) must ensure that a Customs declaration of the type which applies in respect of the chargeable goods is made in the two parts described in paragraph (1). 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 The transitional EIDR simplified Customs declaration process may not be used in respect of— a a declaration for a Customs procedure other than the free-circulation procedure; b a declaration of goods which were not Union goods in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom; c a declaration of excise goods, within the meaning given in regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010; ... d a declaration of such controlled goods as are specified in a notice published by HMRC (“controlled goods”) ; or e a declaration of goods which were removed from the Republic of Ireland or Northern Ireland to Great Britain on or after 31st January 2024. 5 HMRC must publish— a a notice specifying a period for the purposes of paragraph (1)(b)(ii); and b a notice specifying controlled goods for the purposes of paragraph (4)(d). 6 A Customs agent— a may only complete Part 1 of the transitional EIDR simplified Customs declaration process acting as a direct agent if— i the agent is an eligible person; ii the principal of the agent is an eligible person; and iii the principal is established in the United Kingdom; b may complete Part 2 of the transitional EIDR simplified Customs declaration process acting as a direct agent if— i the agent is an authorised declarant; and ii the principal of the agent is established in the United Kingdom. 7 A Customs agent may not complete Part 1 or Part 2 of the transitional EIDR simplified Customs declaration process acting as an indirect agent on behalf of the principal of the agent if the principal is not an eligible person. 8 By the end of the period which applies to the making of the transitional simplified Customs declaration, the primary declarant must make available for inspection by an HMRC officer any documents required to accompany the declaration. 9 Subject to regulation 29F, by the end of the period which applies to the making of the transitional supplementary Customs declaration, the authorised declarant must make available for inspection by an HMRC officer any documents required to accompany the declaration. 10 In this regulation “Union goods” has the same meaning as it has in article 5(23) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in EU law. Transitional EIDR procedure 29D 1 “Transitional EIDR procedure” means to make a transitional simplified Customs declaration by way of entering into a transitional EIDR electronic system— a the declaration; b the information required to be contained in the declaration; and c the documents required to accompany the declaration. 2 Acceptance of the Customs declaration and release of the goods to the free-circulation procedure are to be treated as occurring at the later of— a the time of completion of the transitional EIDR procedure; and b the time the goods are imported into the United Kingdom for the purposes of CEMA 1979. 3 In paragraph (1), “transitional EIDR electronic system” means an electronic system which is— a operated by the person making the transitional simplified Customs declaration; and b used for keeping and maintaining records (“transitional EIDR records”) of the matters in sub-paragraphs (a) to (c) of paragraph (1). Transitional EIDR procedure – verification 29E 1 An eligible person who makes a transitional simplified Customs declaration must, when required to do so by an HMRC officer— a allow access by the officer to the transitional EIDR electronic system operated by the person; or b provide to the officer from that system such information, as the officer reasonably requires in order to verify transitional EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment. 2 Where paragraph (1) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until— a the verification has occurred to the officer’s satisfaction; or b the officer confirms the goods are discharged notwithstanding that such verification has not occurred. Extended periods to make available documents for inspection 29F 1 In any particular case, an HMRC officer may extend the period referred to in regulation 29C(9), within which the authorised declarant must make available for inspection by an HMRC officer documents required to accompany a transitional supplementary Customs declaration. 2 But any such extended period must not exceed such period as may be specified in a notice published by HMRC. SECTION 1 General Definition: simplified Customs declaration process 30 1 “ Simplified Customs declaration process ” means the process in relation to Customs declarations provided by regulation 32 such that the requirements made by or under Part 1 of the Act in relation to Customs declarations which would otherwise apply are disapplied or simplified. 2 The simplified Customs declaration process does not apply to a Customs declaration made for a transit procedure or in any case specified in a notice published by HMRC . Persons authorised to use the simplified Customs declaration process 31 1 A person (“an authorised declarant”) may use the simplified Customs declaration process if authorised to do so by HMRC. 2 Subject to paragraph (4) , the eligibility criteria to be so authorised are that ...— a the person meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c) , (d), (f) and (g) , as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised declarant; b the person demonstrates to an HMRC officer that appropriate procedures are in place such that the person can use the simplified Customs declaration process competently; and c the person— i has in place, as appropriate to the authorisation sought, a single guarantee or comprehensive guarantee; or ii is approved to defer payment of a liability to import duty in accordance with regulation 43. d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 HMRC may publish a notice setting out appropriate procedures for the purposes of paragraph (2)(b). 4 A person who is an authorised economic operator may be authorised as an authorised declarant even if the person does not meet the eligibility criterion in paragraph (2)(b). 4A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 An authorisation may be given in respect of— a a Customs declaration to be made which is identified in the authorisation; or b Customs declarations of a type, and to be made within a period, which are identified in the authorisation. 6 The simplified Customs declaration process must be used in compliance with any conditions contained in the authorisation. 7 The simplified Customs declaration process may not be used by a Customs agent in respect of a Customs declaration where— a the principal of the agent is an authorised declarant; b the agent is not an authorised declarant; and c the agent intends to act as an indirect agent on behalf of the principal in making the Customs declaration. 8 A Customs agent may use the simplified Customs declaration process if— a the agent is an authorised declarant; b the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration; and c the principal is established in the United Kingdom. Simplified Customs declaration process 32 1 To comply with the simplified Customs declaration process, an authorised declarant must comply with paragraphs (1A) and (1B). ... 1A The authorised declarant must make the type of Customs declaration which applies in respect of the chargeable goods in two parts, comprising— a a simplified Customs declaration, which must be made by no later than the end of the period which applies to making the Customs declaration in respect of the goods; and b except as provided by regulation 35, a supplementary Customs declaration which must be made by no later than the end of the applicable period set out in a public notice. 1B The authorised declarant must provide HMRC with a summary of all Customs declarations made under paragraph (1A) each month (a “final supplementary declaration”) by no later than the end of the period specified in a notice published by HMRC, in the form and manner and containing such information as is specified in that notice . 1C HMRC must publish a notice for the purposes of paragraphs (1A) and (1B). 2 Subject to regulation 34, by the end of the period which respectively applies to the making of the simplified Customs declaration or the supplementary Customs declaration, the authorised declarant must make available for inspection by an HMRC officer any documents required to accompany the respective declarations. 3 Notification by HMRC to the authorised declarant that the part of the Customs declaration which is the simplified Customs declaration is accepted, is notification of acceptance of the Customs declaration. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Periods to make supplementary Customs declarations 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Extended periods to make available documents for inspection 34 1 In any particular case, an HMRC officer may extend the period required by regulation 32(2) to make available for inspection by an HMRC officer documents required to accompany a supplementary Customs declaration. 2 But any such extended period must not exceed— a except in respect of documents which concern the value of the chargeable goods, the period of 120 days beginning with the date of release of the chargeable goods to the applicable Customs procedure; and b in respect of documents which concern the value of the chargeable goods, the period of three years beginning with the date of release of the chargeable goods to the applicable Customs procedure. Exceptions to requirement to make a supplementary Customs declaration 35 1 A supplementary Customs declaration is not required in respect of chargeable goods where the Customs procedure for which the goods are declared by the authorised declarant is a storage procedure . 2 A supplementary Customs declaration is not required in respect of chargeable goods where— a the goods were declared for a special procedure other than the transit procedure (the first declaration); b the first declaration was not made— i orally or by conduct; or ii using the simplified Customs declaration process, or, if it was so made, the declaration included making a supplementary Customs declaration; c the goods are subsequently declared for the temporary admission procedure by an authorised declarant (the subsequent declaration); d HMRC accept the subsequent declaration; e acceptance of the subsequent declaration discharges the special Customs procedure for which the first declaration was made; f the subsequent declaration is made using the EIDR procedure; and g the person named in the first declaration and the subsequent declaration are the same person where the special Customs procedure discharged under sub-paragraph (e) was— i the inward processing procedure; ii the temporary admission procedure; iii the authorised use procedure; ... iv the storage procedure where the goods were kept in a private customs warehouse; or; v a free zone procedure. 3 A supplementary Customs declaration is not required in respect of chargeable goods where— a the value of the goods does not exceed £900 and the weight of the goods does not exceed 1000kg; b an HMRC officer considers that all the information required to discharge the goods from the Customs procedure has been provided by or with the simplified Customs declaration without the need for a supplementary Customs declaration; and c the simplified Customs declaration is not made by the EIDR procedure. 4 Paragraphs (1) to (3) do not apply where— a the chargeable goods are subject to a quota; b the amount of import duty is dependent on whether or not the quota has been exceeded; c whether or not the quota has been exceeded is determined by reference to the time when a Customs declaration is accepted; and d to enable an HMRC officer to determine the amount of import duty, the information provided in, or accompanying, a supplementary Customs declaration is required. 5 In a case to which paragraph (4) applies— a a request that HMRC apply the tariff which applies if the quota is not exceeded must be included in the supplementary Customs declaration; and b where the simplified Customs declaration is made using the EIDR procedure, the time when the declaration is entered into the EIDR electronic system is the time by reference to which it is determined whether or not the quota has been exceeded. 6 For the purposes of this regulation “ private customs warehouse ” means a customs warehouse that may only be used to store goods by the person approved to operate that warehouse. SECTION 2 Simplified Customs declarations using the EIDR procedure EIDR procedure 36 1 “ EIDR procedure ” means to make a simplified Customs declaration by way of entering into an EIDR electronic system— a the declaration; b the information required to be contained in the declaration; and c the documents required to accompany the declaration. 2 But no simplified Customs declaration may be made using the EIDR procedure in respect of— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b a declaration for a transit procedure; c a declaration for the free-circulation procedure or an authorised use procedure where, were the declaration made and accepted, the goods would be subject to the suspension of excise duty; or d a Customs declaration which also is required to constitute an entry summary declaration. 2A If an HMRC officer is satisfied the goods have been presented to Customs on import, acceptance of the Customs declaration and release of the goods to the free-circulation procedure are to be treated as occurring at the later of— a the time of completion of the EIDR procedure; and b the time the goods are imported into the United Kingdom for the purposes of CEMA 1979. 3 In paragraph (1), “ EIDR electronic system ” means an electronic system which is— a operated by the person making the Customs declaration; and b used for keeping and maintaining records (“EIDR records”) of the matters in sub-paragraphs (a) to (c) of paragraph (1). Persons authorised to use the EIDR procedure 37 1 A person (“an authorised EIDR declarant”) may ... use the EIDR procedure if authorised to do so by HMRC. 1A Use of the EIDR procedure by an authorised EIDR declarant is to be treated as a transitional simplified Customs declaration for the purposes of regulation 29C(1)(a) where— a the authorised EIDR declarant is an eligible person for the purposes of section A1; and b the declaration is not of a type excluded from the transitional EIDR procedure by virtue of regulation 29C(4) ... c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 ...The eligibility criteria to be so authorised are that ...— a the person meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c), (d), (e) , (f) and (g), as if reference to suitability to be an authorised economic operator were a reference to suitability to be an authorised EIDR declarant; and b the person— i has in place, as appropriate to the authorisation sought, a single guarantee or comprehensive guarantee; or ii is approved to defer payment of a liability to import duty in accordance with regulation 43. c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 The authorisation as an authorised EIDR declarant must identify any conditions which apply in respect of using the EIDR procedure, which may include— a whether or not notification to HMRC is required when a Customs declaration has been made using the procedure; or b a requirement to provide information to the operator of a temporary storage facility such that the operator can determine when the chargeable goods which are the subject of a Customs declaration cease to be subject to the control of an HMRC officer under paragraph 1(2) of Schedule 1 to the Act. 5 An authorised EIDR declarant must, when required to do so by an HMRC officer— a allow access by the officer to the EIDR electronic system operated by the declarant; or b provide to the officer from that system such information, as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment. 6 Where paragraph (5) applies, the chargeable goods to which the records relate are not discharged from the Customs procedure until— a the verification has occurred to the officer's satisfaction; or b the officer confirms the goods are discharged notwithstanding that such verification has not occurred. 7 A Customs agent may use the EIDR procedure if— a the agent is an authorised EIDR declarant; b the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration; and c the principal is established in the United Kingdom. Fixed transport installations 37B 1 The notification required by regulation 4(1) is deemed given when the operator of a fixed transport installation makes an entry in that operator's commercial records certifying that the chargeable goods imported into the United Kingdom using that installation— a have arrived at the operator's plant; or b have been accepted into the distribution network for those goods. 2 That operator or the consignee of those goods is deemed to be authorised under regulation 37(1) for the purposes of that importation as governed by this regulation— a if that operator or consignee is established in the United Kingdom, and b if the simplified Customs declaration in regulation 36(1) is for the free-circulation procedure. 3 Regulation 37(7) applies in relation to that operator or consignee as if the words “as a direct agent” in sub-paragraph (b), and the words of sub-paragraph (c), are omitted. 4 Regulations 36(2) and 37(1A) to (4), and (6), do not apply in the case of that operator or consignee. 5 But to comply with the EIDR procedure in regulation 36(1), that operator or consignee must— a make the Customs declaration in two parts comprising— i a simplified Customs declaration which must be made as soon as practicable after the entry in records in paragraph (1), and ii a supplementary Customs declaration which must be made no later than the end of the period specified in a notice published by HMRC. b comply with stipulations made in a notice published by HMRC for the purposes of this regulation and the goods in question, about— i keeping records and making them available to an HMRC officer, ii making declarations for appropriate time periods, iii making declarations for given amounts of goods, and iv the proper operation of the procedure. 6 A notice in paragraph (5) may be modified, amended, replaced or withdrawn by a further such notice. 7 An indirect agent making the declaration in paragraph (5)(a) on behalf of the operator or consignee must comply with the stipulations mentioned in paragraph (5)(b). 8 Where there is compliance with the EIDR procedure as modified by paragraphs (2) to (5)(a), the notifications by HMRC under paragraphs 11(1) and 17(4) of Schedule 1 to the Act are presumed given. 9 An operator or consignee who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being covered by paragraph (2) in relation to any further such importation unless and until an HMRC officer makes a decision to permit resumption (but an officer may make a decision that the authorisation is not to resume). 10 An agent who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being authorised under regulation 37(1), and the authorisation is revoked. 11 A “fixed transport installation” for these purposes is a pipe-line described by section 65 of the Pipe-lines Act 1962 or any technical means used for the continuous transport of electricity, gas or oil. 12 This regulation only applies in relation to an importation if the operator or consignee so elects. 13 Paragraphs (9) and (10) do not apply to any authorisation except for the purposes of this regulation. 14 This regulation does not have effect in relation to an importation of goods into Northern Ireland. Persons authorised to use the simplified Customs declaration process and EIDR procedure – transitional authorisations 37A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 Customs declarations: different types of goods in consignments Different types of goods in a consignment 38 1 This regulation applies where a consignment is imported which comprises different types of chargeable goods. 2 In particular, goods which are subject to— a a restriction on import imposed under an enactment; b excise duty; or c different Customs procedures, are goods of a different type to other goods in the consignment which are not so subject. 3 If only one Customs declaration is made in respect of the consignment, there is to be treated as made by the declarant a separate declaration in respect of each different type of goods in the consignment. 4 For the purposes of paragraph (3), and subject to paragraph (2), one declaration is to be treated as made in respect of those goods in the consignment which— a are equivalently classified under the customs tariff with other goods in the consignment; or b are subject to an application to HMRC for a ruling further to section 24 of the Act to be treated as equivalently classified with other goods in the consignment, which application has not been determined or refused. 5 Paragraph (6) applies where— a a declaration is treated as made in respect of goods by virtue of paragraph (4); and b but for paragraph (6), different rates of import duty would apply to the goods. 6 Where this paragraph applies, the declaration is to be treated as declaring the goods for, as applicable, the higher or highest rate of import duty which applies to the goods. CHAPTER 5 Advance electronic declarations by qualifying travellers Advance electronic declarations by qualifying travellers : personal gifts and non-commercial goods 39 1 Paragraphs (2) and (3) apply in respect of goods imported by an individual who is a qualifying traveller which are personal gifts or non-commercial goods contained within the individual's accompanied baggage where— a a Customs declaration is made for the free-circulation procedure in respect of the goods; b the declaration is made in accordance with the electronic form specified in a public notice made under paragraph 4(a) of Schedule 1 to the Act; and c the declaration is complete; ... d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Notification of acceptance of the declaration is to be treated as occurring at the time that an HMRC officer is satisfied that the goods have been presented to Customs on import. 3 Notification of discharge of the goods from the free-circulation procedure is to be treated as occurring— a subject to paragraph (5), at the time when the individual as a pedestrian exits a channel of a Customs office whilst taking the goods with the individual; or b subject to paragraphs (9) and (11) where the individual is driving, or being driven in, a vehicle carrying the goods which has prominently displayed on its windscreen a sticker stating “Nothing to declare”, at the time when the vehicle exits a lane past a Customs office. 4 Paragraph (5) applies where— a the goods are delayed in transit to the United Kingdom; b in consequence, the individual as a pedestrian exits a channel of a Customs office without taking the goods with the individual; and c subsequently, the goods arrive in the United Kingdom. 5 Notification of discharge of the goods from the free-circulation procedure is to be treated as occurring at the time an HMRC officer is satisfied that the goods have been presented to Customs on import. 6 For the purposes of paragraph (3)(a), 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. 7 For the purposes of paragraph (3)(b), the Customs office must be the first such office available to the individual to make a Customs declaration after arrival in the United Kingdom and the lane must be designated as a lane to be used for the purpose of making a Customs declaration. 8 Paragraph (9) applies where— a the goods are to be imported at a RoRo listed location; and b the individual is driving, or being driven in, a vehicle carrying the goods. 9 Where this paragraph applies, notification of discharge of the goods from the free-circulation procedure is to be treated as occurring when the individual drives the vehicle across the boundary of the RoRo listed location. 10 Paragraph (11) applies where— a the goods are to be imported at an other listed location; and b the individual is driving, or being driven in, a vehicle carrying the goods. 11 Where this paragraph applies, notification of discharge of the goods from the free-circulation procedure is to be treated as occurring when the individual drives the vehicle across the boundary of the other listed location. CHAPTER 5A Other advance declarations by qualifying travellers Mandatory advance declarations by qualifying travellers: other chargeable goods 39A 1 Subject to paragraph (3), this regulation applies in respect of goods other than personal gifts or non-commercial goods imported by an individual who is a qualifying traveller contained within the individual's accompanied baggage or carried by a small vehicle driven by the individual, or in which the individual is a passenger, where— a the value of the goods exceeds the amount specified in a notice published by HMRC under regulation 18(3) ; b the weight of the goods exceeds 1000 kg; c the goods are subject to excise duty; or d the goods are subject to a restriction on import imposed under an enactment; 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 This regulation does not apply if a Customs declaration may be made, or is deemed as made, in respect of the goods under— a regulation 27 (temporary admission procedure: miscellaneous goods); b regulation 27A (temporary admission procedure: RoRo listed locations); ba regulation 27D (temporary admission procedure: goods imported at other listed locations); c paragraph 1 of Schedule 1 (the common transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018; d paragraph 3 of Schedule 2 (the TIR transit procedure) to those Regulations; or e paragraph 4(1A) of Schedule 3 (the UK transit procedure) to those Regulations. 4 A Customs declaration must be made in respect of the goods before the goods are imported . 4A The customs declaration is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC. 4B HMRC must publish a notice for the purposes of paragraph (4A). 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 When required to do so by an HMRC officer, the qualifying traveller must produce evidence of compliance with paragraph (4). 9 The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC. 11 In paragraph (1) and regulation 39B— “ excise duty ” has the same meaning as in section 49 of the Act; “ small vehicle ” means a small vehicle within the meaning given in section 108(1) of the Road Traffic Act 1988 which is— used for the purpose of carrying goods in the course of the business of the person who owns or has the right to use the vehicle; and not used to carry those goods under a contract for transportation. 12 The reference in this regulation to a person having the right to use a vehicle does not, in relation to a motor vehicle, include a reference to a person whose right to use the vehicle derives only from their having paid, or undertaken to pay, for the use of the vehicle and its driver for a particular journey. Voluntary advance declarations by qualifying travellers: other chargeable goods 39B 1 This regulation applies in respect of goods other than personal gifts or non-commercial goods imported by an individual who is a qualifying traveller contained within the individual's accompanied baggage or carried by a small vehicle driven by the individual, or in which the individual is a passenger, where— a the value of the goods does not exceed the amount specified in a notice published by HMRC under regulation 18(3) ; b the weight of the goods does not exceed 1000 kg; c the goods are not subject to excise duty; d the goods are not subject to a restriction on import imposed under an enactment; and e no claim for relief from import duty is being made in respect of the goods unless paragraph (1A) applies . 1A This paragraph applies where— a 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 by virtue of the case described in section 48 (single flat rate of import duty for commercial goods carried in accompanied baggage or a small motor vehicle) of the UK Reliefs document; and b the claim for relief being made in respect of the goods only relates to the relief described in sub-paragraph (a). 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 A Customs declaration may be made for the free-circulation procedure in respect of the goods in accordance with the form specified in a public notice made under paragraph 4(a) of Schedule 1 to the Act no earlier than the fourth day before the day the qualifying traveller reasonably expects will be the one on which the goods are imported into the United Kingdom, and no later than immediately before they are so imported. 5 Notification of importation of the goods is deemed to be given with the Customs declaration. 7 When required to do so by an HMRC officer, the qualifying traveller must produce evidence of compliance with paragraph (3). 8 The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC. PART 5 Notification and discharge of liability Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedure 40 1 Where a person makes a Customs declaration for the free-circulation procedure , a temporary admission procedure or an authorised use procedure which is required to state the amount of import duty on the chargeable goods to which the declaration relates and the declaration states the amount, the release to the relevant procedure is to be taken to be the notification of liability to pay the import duty stated in the Customs declaration. 2 Paragraph (1) does not apply if— a a comprehensive guarantee is given in relation to the goods declared for a Customs procedure; or b the goods were declared for a Customs procedure using the transitional EIDR simplified Customs declaration process. 3 Paragraph (1) does not apply if— a the person making the declaration, or the person in whose name the declaration is made, is approved to defer payment of liability to import duty under regulation 43(5) or (8); b HMRC has been notified by, or on behalf of, the person so approved that that person intends to defer liability in respect of the chargeable goods to which the declaration relates; and c that deferral would be in accordance with regulation 43(4). Notification of a liability to pay import duty where declaration made by carnet 40A 1 Where a Customs declaration is made by means of an ATA carnet a claim by HMRC for the sum undertaken to be paid by the guaranteeing association is to be taken to be notification of the liability to pay the import duty stated in the claim. 2 Where a Customs declaration is made by means of a CPD carnet notification by HMRC to the guaranteeing association of non-discharge of the carnet is to be taken to be notification of the liability to pay the import duty stated in the notification of non-discharge. 3 In this regulation “ ATA carnet ” and “ CPD carnet ” have the same meanings as in regulation 22. Discharge of liability to import duty 41 1 A liability to import duty incurred in respect of goods is discharged— a to the extent of any payment accepted by HMRC made in respect of that liability; b if the Customs declaration made in respect of the goods is withdrawn in accordance with paragraph 16 of Schedule 1 to the Act; c if the goods in respect of which the liability arises are destroyed— i subject to paragraph (2), whilst subject to the control of, and with the consent of, an HMRC officer; ii in accordance with paragraph 16(b) of Schedule 3 to CEMA; or iii by abnormal and unforeseeable circumstances beyond the control of any person liable to the import duty; or d where the goods are declared for an authorised use procedure, if the goods are exported from the United Kingdom in accordance with the applicable export provisions or removed from Great Britain to Northern Ireland . 2 Paragraph (1)(c)(i) does not apply if an application for remission or repayment of duty has been made under Part 7 of these Regulations in relation to the liability and HMRC has consented to the destruction of the goods under regulation 62(6)(a) in relation to which the liability arises. 3 HMRC must publish a notice specifying the forms of payment that will be accepted to discharge a liability to pay import duty. PART 6 Payment Interpretation 42 For the purposes of this Part, a person is “involved in a breach of a relevant Customs obligation” if that person is within one of paragraphs (a) to (d) of section 6(4) of the Act. Payment of import duty 43 1 A person who is liable to pay import duty must pay the duty before the end of the period specified in a notice published by HMRC. 2 If— a a person who is liable to pay import duty is approved by HMRC to defer payment of any liability to import duty; and b a single guarantee is given in relation to the payment of the liability to import duty, the person must pay the duty before the end of the period specified in a notice published by HMRC . 3 If— a a person who is liable to pay import duty is approved by HMRC to defer payment of any liability to import duty; and b a comprehensive guarantee is given in relation to the payment of the liability to import duty, the person must pay the duty before the end of the period specified in a notice published by HMRC . 4 A person approved under paragraph (5) or paragraph (8) to defer payment of liability to import duty must pay the duty for which the person is liable, to which the approval relates, before the end of the period specified in a notice published by HMRC . 5 HMRC may approve a person to defer payment of liability to import duty under paragraph (4) only if— a the person is an authorised economic operator; or b the following eligibility criteria ... are met— i the person meets the criteria which apply to be approved as an authorised economic operator as provided by regulation 93(1)(c) and (d), as if reference to suitability to be an authorised economic operator were a reference to suitability to defer payment of liability under paragraph (4); ... ii HMRC is satisfied that the person is solvent ; and iii the person is established in the United Kingdom. 6 An approval under paragraph (5) is subject to the condition that it does not permit the approved person to defer payment of any liability to import duty notified within a calendar month that is above the specified limit unless the approval is amended in accordance with paragraph (7). 7 Where a person is approved under paragraph (5) HMRC may on application by the approved person amend the approval to replace the condition imposed by paragraph (6) with a condition that the approval does not permit the approved person to defer payment of any liability to import duty notified within a calendar month that is above a different limit specified in the amended approval (“the amended limit”) if— a the person is an authorised economic operator; or b HMRC is satisfied that the person has sufficient resources to be able to pay any liability up to the amended limit. 8 HMRC may approve a person to defer payment of liability to import duty above the specified limit, up to a limit specified in the approval (“the higher limit”), under paragraph (4) only if— a the person is an authorised economic operator; or b the following eligibility criteria ... are met— i the person meets the eligibility criteria in paragraph (5)(b); ... ii HMRC is satisfied that the person has sufficient resources to be able to pay any liability up to the higher limit ; and iii the person is established in the United Kingdom. 9 An approval to defer payment of liability to import duty under paragraph (5) or (8) is granted subject to such conditions as may be specified in the approval notification issued in relation to the approval. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 If a liability to import duty is determined on the basis of information contained in a Customs declaration corrected (or required to be corrected) under paragraph 14 of Schedule 1 to the Act, a person who is liable to pay the import duty, who is not approved to defer payment of liability to import duty under paragraph (5) or paragraph (8), must pay the duty before the end of the period specified in a notice published by HMRC. ... 11A HMRC must publish a notice specifying the payment dates for the purposes of paragraphs (1) to (4) and (11). 12 In a case within paragraph (11), if the inaccuracy in the Customs declaration is discovered after the date on which the person was notified of the liability to pay import duty determined on the basis of the information contained in the Customs declaration before the correction, paragraph (11) only applies in relation to any additional import duty arising as a result of the correction. 13 If the duty to notify a liability to pay import duty is taken to be met under regulation 40A (notification of liability where declaration made by carnet) payment must be made in accordance with Article 7 of the ATA Convention or Article 9 of Annex A to the Istanbul Convention as the case may be. 14 In this regulation— “duty deferment arrangement” has the meaning given in regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010; “excise duty” has the meaning given by section 49 of the Act; “import VAT” means value added tax chargeable by virtue of section 1(1)(c) of the Value Added Tax Act 1994; “relevant duties and taxes” means— any liability to import duty or duty charged under section 30C of the Act notified to a person within a calendar month, which— has not been discharged in accordance with regulation 41; is not suspended in relation to that person under regulation 44; has not been remitted in accordance with Part 7 of these Regulations; any liability to excise duty arising from an excise duty point provided for in regulation 5 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 that occurs within the same calendar month, where the liability is subject to a duty deferment arrangement; and any liability to import VAT incurred on the importation of goods in relation to which liability to import duty is notified in the same calendar month except to the extent that the obligation to pay that VAT is deferred or postponed without a requirement for a guarantee by virtue of regulations modifying the effect of section 16(2) of the Value Added Tax Act 1994; “specified limit” in relation to a calendar month means where the combined value of the liability to the relevant duties and taxes is an amount set out in a notice published by HMRC Commissioners. 15 In this regulation— a a liability to import duty is above the specified limit, the amended limit or the higher limit, if— i it is notified to a person who has, in the same calendar month, been notified of, or otherwise incurred, liability to relevant duties and taxes of, or exceeding, the specified limit, the amended limit or the higher limit as the case may be; or ii it is the part of a notified liability to import duty that, when added to other liability to relevant duties and taxes notified or otherwise incurred in the calendar month, exceeds the specified limit, the amended limit or the higher limit as the case may be; b reference to duty to which the approval relates means duty which is not above the higher of— i the specified limit; and ii any higher limit specified in a notification of approval issued in relation to an amendment of an approval under paragraph (7) or an approval under paragraph (8). Suspension of period for payment 44 1 The period for discharging a liability to pay import duty incurred in respect of goods is suspended in the cases set out in paragraphs (2), (3), (5) and (6). 2 If an application for remission of the liability is made where regulation 48 (incorrect amount of import duty), 50 (lower rate of import duty available), 51 (defective and non-compliant chargeable goods) or 52 (just and equitable reduction) applies, the period for discharging the liability is suspended until the application is rejected under regulation 63 (acceptance and rejection) or determined under regulation 64 (determinations). 3 If— a two or more persons have been notified of a liability to pay import duty incurred in respect of goods; and b one or more of those persons is involved in a breach of a relevant Customs obligation in respect of those goods, in relation to any person who is not involved in the breach, the period for discharging the liability is suspended for one year if that person gives or has given a guarantee in respect of that liability. 4 In a case within paragraph (3)— a no guarantee is required if in the opinion of an HMRC officer the requirement of a guarantee would be likely to cause serious economic or social difficulties to the person; and b the duration of the suspension may be extended if an HMRC officer thinks an extension is just and reasonable in the circumstances. 5 If a liability to import duty relates to— a a relevant decision falling within paragraph (a) or (h) of section 13A(2) of the Finance Act 1994 , or b a decision on a review of such a relevant decision, which is the subject of an appeal under section 16 of that Act where paragraphs (a) or (b) of subsection (3) of that section applies, the period for discharging the liability in respect of that duty is suspended until the appeal is determined. 6 If notice of seizure has been given in relation to goods under paragraph 1(1) of Schedule 3 to CEMA 1979 or goods have been seized in a case within paragraph 1(2) of that Schedule, the period for discharging a liability to import duty incurred in respect of the goods is suspended until the goods are condemned as forfeited under paragraph 5, 6 or 7 of that Schedule or determined by a court as not liable for forfeiture in proceedings for condemnation. Interest on late payment of import duty 45 1 Import duty payable carries interest at the late payment interest rate from the late payment interest start date until the date of payment. 2 The late payment interest start date is the date following the date on or before which a liability to pay import duty must be discharged. 3 But where a person is liable to import duty in respect of goods because the person was involved in a breach of a relevant Customs obligation in relation to the goods, the late payment interest start date is the date which would have applied had the breach not occurred and a Customs declaration had been made as required. 4 The late payment interest rate is the percentage per annum given by the formula— B R + 3.5 where BR is the official Bank rate determined by the Bank of England Monetary Policy Committee at the operative meeting. 5 For the purposes of paragraph (4), “ the operative meeting ”, in relation to the late payment interest rate applicable in respect of any day, means the most recent meeting of the Bank of England Monetary Policy Committee apart from any meeting later than the 13th working day before that day. 6 HMRC Commissioners may waive a charge to interest under this regulation where they think that the charge would cause serious economic or social difficulties to the person liable to the charge. 7 No interest arises under this regulation if the amount of import duty is less than £9. 8 Any interest determined under this regulation is recoverable as if it were an amount of import duty. 9 Paragraph (1) applies even if the late payment interest start date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 . 10 Late payment interest is not payable on late payment interest. 11 For the purposes of this regulation, a reference to import duty being paid includes a reference to its being set off against an amount payable by HMRC (and, accordingly, the reference to the date of payment includes a reference to the date from which the set-off takes effect). PART 7 Remission and repayment of import duty CHAPTER 1 Preliminary Interpretation 46 In this Part— “ application for remission of duty ” has the meaning given by regulation 54(3); “ application for repayment of duty ” has the meaning given by regulation 55(3); “ reduced duty case ” has the meaning given by regulation 47; and “ remit ” means to discharge a liability to import duty. CHAPTER 2 Reduced duty cases Reduced duty cases 47 In this Part, a “reduced duty case” is a case described in this chapter and the amount of import duty in respect of which a remission or repayment may be made further to an application under chapter 3 is the amount stated in each case. Incorrect amount of import duty 48 1 Paragraph (3) applies where— a a notification of liability to pay import duty states an amount of duty in respect of goods which is lower than the amount correctly due; b the incorrect amount arose by virtue of a mistake made by HMRC or the customs authorities of the territory from which the goods were exported; c that mistake could not reasonably have been detected by the applicant making the application under chapter 3; d the applicant has taken all reasonable steps to ensure compliance with— i the Customs procedures relevant to the goods; and ii any requirements imposed by an HMRC officer concerning control of the goods ; and e the goods are not, and have not been, liable to forfeiture. 2 A mistake under paragraph (1) does not include a mistake by HMRC which gives rise to a reduced duty case under regulation 50. 3 The difference between the correct and incorrect amount of duty is the amount which may be remitted or repaid. Lower rate of import duty applied incorrectly 49 1 Subject to paragraph (2), paragraph (3) applies where— a a Customs declaration for the free-circulation procedure is accepted in respect of chargeable goods ; b at the time of the acceptance, a lower rate of import duty was applied to the goods by virtue of provision made under any of sections 9 to 12 of the Act; c that lower rate was applied because of information provided by the customs authorities (“the exporting authorities”) of the territory from which the goods were exported; d that information was inaccurate; e any conditions relevant to the application of the lower rate of import duty have been complied with; and f had the lower rate not been applied, the liability to pay import duty in respect of the goods would have been for an amount (“the higher amount”) more than that stated (“the stated amount”) in the declaration or, where it is given, in the notification of liability. 2 Paragraph (3) does not apply where the inaccuracy arose by virtue of inaccurate information provided to the exporting authorities by the exporter unless— a the exporter reasonably believed the information to be true and accurate; and b the exporting authority acted reasonably in failing to correct the inaccuracy. 3 The difference between the higher amount and the stated amount is the amount which may be remitted or repaid. Lower rate of import duty available 50 1 Paragraph (2) applies where a notification of liability to pay import duty states an amount of duty in respect of goods which is greater than the amount correctly due because by mistake an incorrect rate of import duty was applied. 2 The difference between the correct and incorrect amount of duty is the amount which may be remitted or repaid. Defective and non-compliant chargeable goods 51 1 Subject to paragraph (3), paragraph (4) applies where— a chargeable goods are released to a Customs procedure; b a contract was entered into for the sale and purchase of the goods before that release; and c the buyer notified the seller that the goods were rejected as not being in compliance with the contract as soon as practicable after the grounds for rejection became known to the buyer. 2 In paragraph (1)(c)— a grounds for rejection include where the goods are defective or damaged; and b the rejection may occur after the goods cease to be chargeable goods. 3 Paragraph (4) does not apply where— a the goods have been used or processed, other than that which was necessary to determine if the goods were in compliance with the contract; or b before the goods were released to a Customs procedure, the goods were declared for a special Customs procedure in order to be tested to determine if the goods were in compliance with the contract, unless such testing would not normally have revealed such compliance. 4 The amount of import duty in respect of the rejected goods is the amount which may be remitted or repaid. Just and equitable reduction 52 1 Paragraph (2) applies where— a a person (“P”) making the application under chapter 3 incurs a liability to import duty in respect of the goods stated in the application in the course of a business carried on by P; b P has taken all reasonable steps to ensure compliance with— i the Customs procedures relevant to the goods; and ii any requirements imposed by an HMRC officer concerning control of the goods; and c HMRC consider that by reason of exceptional circumstances which apply to that business, were HMRC to enforce some or all of the liability against P, P would suffer a disadvantage in carrying on that business compared to other persons carrying on a similar business. 2 The amount of import duty which HMRC considers is just and equitable to reduce having regard to the exceptional circumstances is the amount which may be remitted or repaid. Withdrawal of a Customs declaration 53 1 Paragraph (2) applies where a Customs declaration is withdrawn in accordance with paragraph 16 of Schedule 1 to the Act and before the withdrawal a payment is made in respect of the liability to import duty incurred under that declaration. 2 The amount paid is the amount which may be repaid. Trade remedy repayment investigations 53A 1 Paragraph (2) applies where— a a person has paid import duty attributable to the imposition of an anti-dumping amount or countervailing amount specified in a notice made by the Secretary of State under section 13 of the Act; b the relevant dumping margin or amount of the subsidy has been eliminated or reduced to a level which is lower than the amount specified in the notice made by the Secretary of State under section 13 of the Act; and c the application to conduct a repayment investigation under regulation 89 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 was made no later than 6 months after the end of the importation period to which the application related. 2 The amount of repayment determined to be due pursuant to regulation 89 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 at the conclusion of the repayment investigation is the amount which may be repaid. 3 For the purposes of this regulation— a an “importation period” is any continuous six month period commencing on— i the day after the date on which the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 commence; ii the day after the period in paragraph (i) terminates; iii the anniversary of the day in paragraphs (i) or (ii); b a “ notice made by the Secretary of State under section 13 of the Act ” includes a notice made by the Secretary of State under— i regulation 96A(1) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019; ii regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019. Repayment of import duty following Trade Remedies Authority review 53B 1 Paragraph (2) applies where the Secretary of State has made a public notice under— a section 13(4) (dumping of goods, foreign subsidies and increases in imports) of the Act; or b regulation 96D(1) or (2B), regulation 101C(2)(a) or regulation 101D(3)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019. 2 The amount of repayment determined by HMRC to be due having regard to the applicable public notice in paragraph (1) is the amount that may be repaid. CHAPTER 3 Applications for remission and repayment Remission 54 1 Paragraph (2) applies in relation to a liability to import duty in respect of which no payment has been made. 2 An application may be made to HMRC to remit the liability (in whole or part) by virtue that a reduced duty case applies, other than the reduced duty case described in regulation 53. 3 An application described in paragraph (2) is an application for remission of duty. 4 Where a determination to grant an application has effect under regulation 64(3), the liability is remitted to the extent stated in the determination. 5 Paragraph (4) is subject to regulation 69. Repayment 55 1 Paragraph (2) applies in relation to a liability to import duty in respect of which a payment has been made. 2 An application may be made to HMRC to repay (in whole or part) the payment by virtue that a reduced duty case applies. 3 An application described in paragraph (2) is an application for repayment of duty. 4 A determination to grant an application for repayment of duty which has effect under regulation 64(3) is subject to regulation 69. Applications for remission and repayment of duty 56 1 An application for remission or repayment of duty may be made notwithstanding that the goods stated in the application cease to be chargeable goods. 2 Paragraph (3) applies where— a an application for remission of duty has been made which is not withdrawn, rejected or determined; and b a payment is made in respect of the liability which is the subject of the application. 3 Where— a the applicant makes the payment, the application is to be treated as an application for repayment of duty; or b a person other than the applicant makes the payment, the application is to be treated as withdrawn, and HMRC must notify the applicant of that fact as soon as practicable after the payment is made. 4 No application may be made where— a an appeal has been made in respect of the amount of the liability to import duty to which the application would apply; and b the appeal has not been determined. Applicants 57 1 An application for remission of duty may be made by a person who is liable to pay the import duty. 2 An application for repayment of duty may be made by a person who has paid some or all of the payment to which the application relates. Content of applications 58 1 An application must state— a the goods to which the application relates; b the reduced duty case which applies; c whether it is an application for remission or repayment of duty, or both; d the amount of the liability to import duty; e the amount which the applicant claims should be remitted or repaid; f where payment has been made in respect of the liability, the amount paid and the person who paid it; and g the location of the goods. 2 An application must— a include such details identifying each person making the application; b be made to the place; c be made in the form and manner, including electronic; and d be accompanied by such information, as specified in a notice published by HMRC. 3 HMRC must publish a notice specifying the matters referred to in paragraph (2). Time periods for applications 59 1 Subject to paragraphs (2) to (4), an application for remission or repayment of duty must be made by no later than the end of the following periods beginning with the day after the date of the notification of liability to pay import duty in respect of the goods— a except where sub-paragraph (b) applies, three years; b where the application concerns the reduced duty case described in regulation 51, one year. 2 Where an appeal was made in respect of the amount of import duty to which the application relates and the appeal has been determined, the period between the commencement and determination of the appeal is to be disregarded for the purposes of determining the periods in paragraph (1). 3 Where the application concerns the reduced duty case described in regulation 53, the application must be made by no later than the date required to notify the withdrawal of the Customs declaration as provided by public notice made under paragraph 16(a) of Schedule 1 to the Act. 3A Where the application concerns the reduced duty case described in regulation 53B, the application must be made by no later than three years beginning with the day following the day on which the public notice is published. 4 Where by virtue of force majeure or unforeseeable circumstances it would be unreasonable to expect a person to make an application in time, HMRC may, on written request by the person which gives reasons for the request, allow the person to make the application out of time. CHAPTER 4 Post-application Meaning of “application” 60 In this chapter and the following chapters of this Part, “ application ” means an application for remission or repayment of duty, or both, as the case may be. Inspection of goods 61 1 Subject to paragraphs (2) and (3), in respect of the goods stated in the application, the applicant must— a ensure that the goods are available for inspection by an HMRC officer on reasonable notice; and b except where the goods have been inspected by an HMRC officer and no further inspection is required, notify HMRC in advance if the applicant intends to move the location of the goods and notify the intended new location. 2 Where the goods stated in the application are destroyed or dismantled further to a consent given under regulation 62(6)(a), paragraph (1) applies instead to any remains or components of the goods. 3 Paragraph (1) does not apply where— a the goods, or the remains or components of the goods, are removed from the United Kingdom further to a consent given under regulation 62(6)(b) or (7); or b the goods are declared for an inward processing , transit or storage procedure further to a consent given under regulation 62(6)(c). Determinations to grant applications 62 1 HMRC may determine to grant an application if it is satisfied that— a the application has been made in compliance with chapter 3; b the reduced duty case stated in the application applies; and c incorrect or incomplete information which was deliberately misleading such as to enable the application to be made was not provided to HMRC by a person responsible for complying with the Customs procedures relevant to the goods stated in the application. 2 In the case of an application for remission, the grant of the application does not, unless the determination provides otherwise, discharge the liability of a person who was not an applicant. 3 An application may be granted— a in the case of a joint application, other than to all the applicants; b to remit a liability or to make a repayment of an amount different to that stated in the application, so long as the amount does not exceed that provided by the applicable reduced duty case; c in respect of— i fewer goods than stated in the application; or ii remains or components of the goods stated in the application, in cases where the goods are, or are to be, destroyed or dismantled; or d subject to the compliance with conditions, including that any of the goods stated in the application, or components of them, must be destroyed or dismantled. 4 Except for the conditions set out in regulation 67, where an application is granted subject to compliance with conditions, they may be varied or waived by HMRC. 5 Paragraph (6) applies— a where an application concerns the reduced duty case described in regulation 51; and b before HMRC— i accepts or rejects the application under regulation 63; or ii determines the application under regulation 64. 6 HMRC may consent on request by the applicant to the goods stated in the application being— a destroyed or dismantled; b removed from the United Kingdom in accordance with the applicable export provisions where the removal is from Great Britain, and in accordance with Union customs legislation where the removal is from Northern Ireland ; ... ba removed from Great Britain to Northern Ireland; or c declared for an inward processing , transit or storage procedure but such a consent is not an authorisation to make the declaration. 7 Where HMRC consents to the destruction or dismantling of the goods it may also consent to— a the removal from the United Kingdom of any remains or components of the goods in accordance with the applicable export provisions where the removal is from Great Britain, and in accordance with Union customs legislation where the removal is from Northern Ireland; or b the removal of any remains or components of the goods from Great Britain to Northern Ireland. Acceptance and rejection 63 1 By no later than 30 days after the date on which an application is received by HMRC, HMRC must notify the applicant that the application— a has been made in accordance with chapter 3 and is accepted; or b is rejected for the reasons set out in the notification. 2 If an acceptance or rejection is not made as required by paragraph (1), the application is deemed to be rejected. Determinations 64 1 Where an application is accepted under regulation 63(1)(a), HMRC must notify the applicant that it has— a determined to grant the application (in whole or part); or b determined to refuse the application. 2 Where— a paragraph (1)(a) applies, the notification must include details of— i how the amount of reduced duty has been calculated; and ii such of the matters, if any, set out in regulation 62(3) as are applicable to the case; b paragraph (1)(b) applies, the notification must state the reasons for the refusal. 3 A determination to grant the application (in whole or part)— a which is not made subject to compliance with conditions, has effect on the date of the determination; b which is made subject to compliance with conditions, has effect once HMRC is satisfied that the conditions have been complied with. 4 Where paragraph (3)(b) applies and HMRC is not so satisfied— a HMRC must as soon as practicable notify the applicant that the application is treated as withdrawn; and b no further application may be made in relation to the goods to which the withdrawn application applied. 5 A notification of determination under paragraph (1) must be made by no later than the expiry of— a the period of 120 days beginning with the day after the date of the acceptance of the application; or b an extended period, not exceeding 30 days, beginning with the day when the period of 120 days expires, where HMRC needs an extension in order to reach a determination. 6 HMRC must notify the applicant within the period of 120 days of any such extended period which it needs. 7 Where HMRC fails to reach a determination in accordance with paragraph (5), the application is deemed to be refused. 8 Where the application is an application for repayment of duty, HMRC must pay to the applicant the amount it has determined as a repayment as soon as practicable after the determination has effect. Where rejection or refusal is required 65 1 Paragraph (4) applies where— a the applicant has failed without reasonable excuse to comply with regulation 61(1); b HMRC is not satisfied that the goods which are the subject of the application are the same as those in respect of which the liability to import duty was incurred; or c except where paragraph (3) applies, in the reduced duty case described in regulation 51, the goods are sold after the application is made. 2 It is not a reasonable excuse to fail to comply with regulation 61(1) by virtue that the goods or the remains or components of the goods are— a except as provided by regulation 61(2), destroyed or dismantled; or b removed from the United Kingdom. 3 Paragraph (1)(c) does not apply where the goods are sold after the goods are removed from the United Kingdom or declared for an inward processing , transit or storage procedure, further to consent given under regulation 62(6)(c). 4 HMRC must reject the application under regulation 63(1)(b) or refuse the application under regulation 64(1)(b) as soon as practicable after it becomes aware of the occurrence of a matter in paragraph (1). Lower rate of import duty available: required rejection 66 1 This regulation applies where— a an application concerns the reduced duty case described in regulation 50; b a Customs declaration for the free-circulation procedure was made in respect of the goods stated in the application; and c a lower rate of duty was available by virtue of provision made under any of sections 9 to 13 of the Act. 2 Except where paragraph (3) applies, the application must be rejected where, at the date the application is made, a lower rate of import duty can no longer be applied to the goods by virtue of provision made under any of sections 9 to 13 of the Act. 3 Where the reason that such a lower rate of import duty was not applied at the time the declaration for free-circulation of the goods was accepted was because of a failure by HMRC, the application is not required to be rejected if the Customs declaration which was accepted contained all the information necessary to have enabled HMRC to apply the lower rate of duty. Defective and non-compliant chargeable goods: required conditions 67 1 This regulation applies where— a an application concerns the reduced duty case described in regulation 51; and b a determination is made to grant the application (in whole or part). 2 Subject to paragraph (3), the determination must— a impose a condition that the goods— i are destroyed or dismantled; ii are removed from the United Kingdom in accordance with the applicable export provisions where the removal is from Great Britain, and in accordance with Union customs legislation where the removal is from Northern Ireland ; or iii are declared for an inward processing , transit or storage procedure but such a condition is not an authorisation to make a declaration for the procedure; and b state a period for compliance with the condition imposed, being a period of no longer than 60 days beginning with the date of the determination. 3 Paragraph (2) does not apply if one of the matters in paragraph (2)(a) has occurred before the time of the determination further to a consent given under regulation 62(6). Goods which cease to be chargeable goods 67A 1 Subject to paragraph (3), goods are to be regarded as chargeable goods from the date of the determination to grant an application (in whole or in part) where— a it is a condition of the determination that the goods be declared for an inward processing, transit or storage procedure; and b the goods stated in the application have ceased to be chargeable goods. 2 Subject to paragraph (4), goods are to be regarded as chargeable goods from the date any consent is given by HMRC under regulation 62(6)(c) where— a a request has been made under regulation 62(6)(c); and b the goods stated in the application have ceased to be chargeable goods. 3 Paragraph (1) does not apply where— a a notification under regulation 64(4)(a) is issued; or b the determination is treated as null and void in accordance with regulation 69(2). 4 Paragraph (2) does not apply where— a HMRC rejects the application under regulation 63; b HMRC determines to refuse the application under regulation 64; or c the determination is treated as null and void in accordance with regulation 69(2). Interest payable by HMRC 68 1 Paragraph (2) applies where— a an application for repayment of duty is made; b a period of 30 working days has expired since the date that a determination to grant the application has effect as provided by regulation 64(3); c HMRC has failed to pay some or all of the repayment; and d that failure is substantially the fault of HMRC. 2 HMRC must pay interest at the applicable rate on the amount of the unpaid repayment for the period— a beginning with the day after the date on which the 30 working days period described in paragraph (1)(b) expires; and b ending with the date on which the amount is paid in full. 3 In paragraph (2), “ the applicable rate ” means the rate of interest provided by regulations for the purposes of section 197(2)(f) of the Finance Act 1996 . CHAPTER 5 Remission or repayment made in error Remission or repayment made in error 69 1 Paragraph (2) applies where— a a determination to grant an application has effect as provided by regulation 64(3); b HMRC finds that the determination was made in error; and c that finding is made before the expiry of the period of X days beginning immediately after the expiry of the period within which a notification of liability to import duty may be given in respect of the goods stated in the application. 2 The determination is to be treated as null and void. 3 Where paragraph (2) applies, HMRC must give notification of that fact as soon as practicable to the applicant and such other persons as HMRC considers are likely to be affected by the matter. 4 If a repayment was made to a person to whom notification is given, that person must pay that repayment to HMRC, together with any interest paid by HMRC under regulation 68, before the expiry of the period of 10 days beginning with the date following the date on which the notification is given. 5 In paragraph (1)(c), “ X days ” means the number of days in the period beginning with the date on which the application referred to in paragraph (1)(a) was made and ending with the date on which the application was determined. CHAPTER 6 Remission or repayment without an application Remission or repayment without an application 70 1 Paragraph (2) applies where— a HMRC is satisfied that, had an application been made in accordance with chapter 3, HMRC would have determined to grant the application; and b HMRC is aware of a person (“a relevant person”) it considers would have been entitled to make the application. 2 Where this paragraph applies, HMRC may make a determination to remit a liability or make a repayment as it would have done had the application been made. 3 Where such a determination is made, HMRC must give notification of the determination as it would have done had the application been made. 4 HMRC may treat the relevant person as the person to whom notification is to be given or any repayment is to be paid. CHAPTER 7 Remission in cases of relevant breaches and in cases of minimal liability Interpretation applicable to chapter 7 71 For the purposes of this chapter— “no significant effect”, on the occurrence of a relevant breach or failure in relation to a Customs procedure or an outward processing procedure , has the meaning given by regulation 73; “ relevant breach or failure ” has the meaning given by regulation 72. Relevant breaches or failures 72 1 “ A relevant breach or failure ” means any relevant breach or failure described in this regulation. 2 A relevant breach is where a person— a makes a Customs declaration for a special procedure but the person has no entitlement to make it; or b breaches any requirement relating to the procedure. 3 A relevant breach is where a person— a breaches the terms of the declaration for an outward processing procedure; b breaches any other requirement in relation to the procedure; or c in the case of goods being processed for any other purpose except for their repair without charge, imports the goods not in accordance with the procedure. 4 A relevant breach is where a person is in breach of— a section 5(1)(b) of the Act (presentation of goods to Customs on import where required); or b section 35(2) of the Act (export of goods in accordance with the applicable export provisions). 5 A relevant failure occurs where any of the following apply— a paragraph 1(5) of Schedule 1 to the Act (Customs declaration not made within the 90 day period); b paragraph 3(4) of Schedule 1 to the Act (Customs declaration not made before goods are imported); or c regulation 11(2) (goods treated as not presented and to which section 5(1) of the Act applies). No significant effect on procedures 73 1 This regulation provides for the purposes of regulation 75(1)(c) for cases where the occurrence of a relevant breach or failure has no significant effect on a Customs procedure or an outward processing procedure, as the case may be. 2 There is no significant effect on the procedure where— a the relevant breach or failure concerns a person exceeding by a period (“the exceeded period”) the time limit within which the person is required to comply with a requirement in relation to the procedure; and b had an application to extend the time limit been made, HMRC would have been likely to grant an extension of time for compliance by a period no shorter than the exceeded period. 3 There is no significant effect on the procedure where subsequent to the relevant breach— a the goods are declared for the free-circulation procedure; and b accepted for that procedure. 4 There is no significant effect on the procedure where— a the relevant breach consists of a movement of goods other than as agreed by an HMRC officer; but b subsequent to the breach, HMRC agrees to the location of the goods. 5 Paragraph (6) applies where— a the relevant breach consists of making a Customs declaration containing an error; b the goods have been released to a special Customs procedure , except a transit procedure or a free zone procedure , or are held in a temporary storage facility; and c the error was unknown to HMRC when the declaration was accepted. 6 There is no significant effect on a Customs procedure if, had the error been known to HMRC before the acceptance, HMRC would have been likely not to have delayed or prevented the acceptance. 7 There is no significant effect on the Customs procedure if the person who causes the relevant breach or failure to occur notifies full details of the breach to HMRC before— a a person is notified of a liability to import duty in respect of the goods; or b HMRC takes any steps in relation to the goods which would likely lead HMRC to discover that the relevant breach or failure has occurred. No applications for remission of duty 74 No application for remission of duty is to be made in respect of the cases described in regulations 75 to 78. No avoidance of liability 75 1 Paragraph (2) applies where— a a relevant breach or failure occurs; b a liability to import duty in respect of chargeable goods is incurred in consequence; c for a case to which regulation 73 applies, the relevant breach or failure has no significant effect on a Customs procedure or an outward processing procedure, as applicable to the breach or failure; d none of the persons who caused the relevant breach or failure to occur did so for the purposes of avoiding any or all of the liability; and e a person liable to the import duty— i notifies HMRC of the relevant breach or failure as soon as practicable after it occurred; ii takes all steps which can reasonably be taken to rectify the consequences of the breach or failure; and iii is not in breach of, as the case may be, a Customs procedure or an outward processing procedure in relation to the goods, other than in respect of the relevant breach or failure. 2 HMRC must remit the liability to import duty incurred in consequence of the relevant breach or failure in respect of each person liable to pay the duty. Goods leaving the United Kingdom 76 1 Paragraph (2) applies where— a a relevant breach or failure occurs; b a liability to import duty in respect of chargeable goods is incurred in consequence; and c a person liable to the import duty— i notifies HMRC of the relevant breach or failure as soon as practicable after it occurs and before HMRC discovers it; and ii provides to HMRC sufficient evidence to show that the goods were not used or consumed in the United Kingdom and have permanently left the United Kingdom. 2 Subject to paragraph (3), HMRC must remit the liability to import duty incurred in consequence of the relevant breach or failure in respect of each person liable to pay the duty. 3 No remission may be made in respect of a person who, whether alone or with another person, caused the relevant breach or failure to occur for the purposes of avoiding any or all of the liability. Assistance to HMRC 77 1 Paragraph (2) applies where— a a relevant breach or failure occurs; b a liability to import duty in respect of chargeable goods is incurred in consequence; c any of the persons responsible for causing the relevant breach or failure to occur did so for the purposes of avoiding any or all of the liability; and d a person (“P”) who did not cause, alone or with another person, the relevant breach or failure to occur provides assistance to HMRC which enables HMRC to identify the relevant breach or failure. 2 HMRC must remit the liability of P to the import duty incurred in consequence of the relevant breach or failure. Minimal liability to import duty 78 1 Paragraph (3) applies where— a a liability to import duty is incurred; b no notification of the liability is made further to paragraph 2 of Schedule 6 to the Act (notification of liability to pay import duty); and c the amount of the liability does not exceed £9. 2 For the purposes of paragraph (1)(b), a notification of liability includes cases where notification is presumed, taken as met by some specified act or not required further to regulations made under paragraph 3 of Schedule 6 to the Act. 3 HMRC must remit the liability to import duty in respect of each person liable to pay the duty. Time periods 79 1 This regulation has effect for the purposes of regulations 75 to 78. 2 Except where paragraph (4) applies, any remission must be made as soon as practicable and in any event before the expiry of the period of three years beginning with the date on which the liability to import duty was incurred. 3 Paragraph (4) applies where— a an HMRC officer considers that a criminal offence may have been committed in relation to the relevant breach or failure; and b the period required to determine that an offence has not been committed is longer than the period provided by paragraph (2). 4 Any remission must be made on the earlier of— a the determination that no such offence has been committed; and b the expiry of the period of 20 years beginning with the date on which the liability to import duty was incurred. PART 8 Customs agents Residence or establishment in the United Kingdom 80 1 Except as provided by paragraphs (2) and (3) and regulation 81(3), a person may not act as a Customs agent unless the person is established in the United Kingdom. 2 Where a person (“P”) acting as principal is not required to be established in the United Kingdom in order to carry out a matter concerning a Customs procedure, a person may act as a Customs agent on behalf of P to carry out the matter and not be established in the United Kingdom. 3 A person may act as a Customs agent on behalf of a person acting as principal to make a temporary storage declaration and not be established in the United Kingdom. Transitional provision – declarations made before IP completion day 81 1 Paragraphs (2) and (3) apply where— a chargeable goods are subject to a Customs procedure on or after IP completion day and before IP completion day a declaration was lodged in respect of the goods under Article 171 of the UCC; b that declaration was lodged by a person (“A”) acting in the capacity of a customs representative as described by Article 5(6) of the UCC on behalf of another person (“B”); c on or after IP completion day , the goods are presented to Customs on import; and d no notification was received by HMRC before IP completion day that A's appointment as the customs representative was withdrawn. 2 Where this paragraph applies— a the disclosure of the appointment to HMRC of A as a customs representative of B is to be treated as the disclosure to HMRC on IP completion day of A as a Customs agent of B in respect of the goods; and b the extent of A's authority to act as a customs representative of B, so far as relevant to the import of the goods, is to be treated as the extent of A's authority to act as a Customs agent of B in relation to those goods. 3 Where this paragraph applies, regulation 80(1) does not apply to A to the extent that A acts as a Customs agent in relation to the goods. 4 Paragraphs (2) and (3) also apply in a case to which paragraph (1) applies but where sub-paragraph (a) instead provides— a before IP completion day a temporary storage declaration was lodged in respect of goods under Article 145 of the UCC; . Disclosure of an appointment 82 1 Where a person (“P”) appoints another person (“A”) to act on P's behalf as a Customs agent, A must disclose that agency in each temporary storage declaration and Customs declaration which is made by A as agent for P. 2 Paragraph (1) does not apply— a to an appointment of a person as a Customs agent which is treated as disclosed by regulation 81(2)(a); or b where a Customs declaration is made by conduct as provided by section 4 of chapter 2 of Part 4 of these Regulations. Disclosure of withdrawal of an appointment 83 1 This regulation applies where disclosure of a person's appointment as a Customs agent is required to be disclosed in a temporary storage declaration or Customs declaration by regulation 82(1). 2 Where the appointment is withdrawn, subject to paragraphs (4)(a) and (6)(b)(i), the principal must disclose the withdrawal by amending each temporary storage declaration or Customs declaration in which disclosure of the appointment was required to be given. 3 Paragraph (4) applies where— a an appointment in respect of a temporary storage declaration or Customs declaration is withdrawn; and b the principal appoints another person (“C”) as a Customs agent in respect of the declaration. 4 Where this paragraph applies, in respect of the temporary storage declaration or Customs declaration C must— a comply with paragraph (2) instead of the principal; and b disclose with the amendment to the declaration that C is acting as Customs agent in relation to the declaration. 5 Paragraph (6) applies where, in respect of a Customs declaration, a Customs agent originally acting in the capacity of— a a direct agent becomes an agent acting in the capacity of an indirect agent ; or b an indirect agent becomes an agent acting in the capacity of a direct agent. 6 Where this paragraph applies, in respect of the Customs declaration— a the original appointment is treated as withdrawn; and b the Customs agent must— i comply with paragraph (2) instead of the principal; and ii disclose with the amendment to the declaration the agent's new capacity. 7 Paragraph (8) applies where a requirement to make a disclosure is required by this regulation and the requirement— a applies once a relevant event occurs ; and b in consequence, can be complied with only if the consent of an HMRC officer is given further to paragraph 16(b) of Schedule 1 to the Act. 8 The consent of an HMRC officer is to be treated as given in relation to the making of the disclosure. PART 9 Approvals and authorisations and authorised economic operators Interpretation 84 In this Part, references to an approval include an authorisation. Application for approval 85 1 Subject to paragraph (3) and regulation 85A , any matter requiring approval under these Regulations requires an application which must— a include details identifying the applicant; b be made to the place; c be made in the form and manner, including electronic; and d be accompanied by such information, as specified in a notice published by HMRC. 2 HMRC must publish a notice specifying the matters referred to in paragraph (1). 3 Paragraph (1) does not apply in relation to any case of a type specified in a notice published by HMRC. 4 In a case of a type specified in a notice under paragraph (3) a person may make an application for approval in accordance with this Part unless prohibited by regulation 86. Authorisations not requiring an application but subject to revocation 85A 1 Subject to the provisions of paragraphs (3) and (8), any person may, without prior application for approval under this Part— a apply Part 1 of the transitional EIDR simplified Customs declaration process in regulation 29C(1)(a); b apply the UK continental shelf simplified import procedure in regulation 26G; or c disregard the additional notification of importation requirements at regulation 4(6C) applying to a “high risk person” in sub-paragraph (a) (but without prejudice to sub-paragraph (b)) to that regulation. 2 A person is an “eligible person” for the purpose of each of the provisions in paragraph (1)(a), (b) and (c) if the person is not subject to a notice given by an HMRC officer under paragraph (3) in relation to that provision. 3 An HMRC officer may give a notice to a person in relation to a provision in paragraph (1)(a), (b) and (c) if, in the opinion of the officer, the person ought not to be regarded as a fit and proper person for the purposes of that provision. 4 In determining whether to give a notice under paragraph (3) the HMRC officer may take into account— a whether the person, and any related persons (within the meaning of regulation 128) of that person, have been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is— i a serious breach having regard to the circumstances and nature of any breach and the number or breaches; and ii relevant to the suitability of that person to be an eligible person; and b any other matters as are specified in a notice published by HMRC. 5 A person is subject to a notice given by an HMRC officer under paragraph (3) from the time and date specified in the notice in relation to any importation of goods after that time. 6 The time and date specified for the purposes of paragraph (5) must not be— a in a case where an HMRC officer is satisfied that the notice is received by the eligible person at the time it is given, earlier than the time the notice is given; or b in all other cases, less than 72 hours after the notice is given. 7 A decision by an HMRC officer that a person ought not to be regarded as a fit and proper person for the purposes of a provision in paragraph (1)(a), (b) and (c) is to be treated— a as a relevant decision for the purposes of Chapter 2 of Part 1 of the Finance Act 1994 (reviews and appeals); and b as an ancillary matter for the purposes of section 16 of that Act (powers of appeal tribunal). 8 A person who has been given a notice under paragraph (3) may make an application for approval under this Part to be treated as an “ eligible person ” (and not a “high risk person”) in relation to that provision, provided no such application may be made within one year of the date of the notice. Cases in which an application for approval may not be made 86 1 A person may not make an application for approval if— a the application is in respect of the same matter as a previous approval; b notice was given as provided by section 23(5)(d) of the Act that the previous approval is treated as if it had never been granted; and c the application is made within a period of three years from the date the notice. 2 Except as provided by paragraph (3), a person may not make an application for approval if— a the application is in respect of the same matter as a previous approval; b the previous approval was revoked for failure to comply with the conditions of the approval; and c the application is made within a period of one year from the date of the revocation. 3 A person may not make an application for authorisation as an authorised economic operator if— a a previous authorisation as an authorised economic operator was revoked for failure to comply with the conditions of the authorisation; and b the application is made within a period of three years from the date of the revocation . 4 For the purposes of this regulation— a references to an approval or authorisation include an approval or authorisation— i granted before IP completion day under the EU Customs Code; or ii treated as valid under Article 251 of the Delegated Regulation, which corresponds to an approval which may be granted under these Regulations and, in relation to such an approval or authorisation, reference to conditions of the approval or the authorisation includes conditions specified in the EU Customs Code or in the Regulations referred to in Article 251 of the Delegated Regulation; and b a reference to a notice given under section 23(5)(d) of the Act includes a reference to a notification of an annulment of a decision under Article 27 of the UCC where the holder of the decision was notified of the annulment under Article 27(2) of the UCC before IP completion day . HMRC to consider whether an approval falls to be determined 87 By no later than 30 days after the date on which an application, or purported application, for approval is received by HMRC, HMRC must notify the person making the application or purported application that — a the application is one that falls to be determined; or b the purported application does not fall to be determined because, for the reasons set out in the notification,— i the purported application is not made in accordance with regulation 85; or ii the purported application is made contrary to regulation 86. Appeal where HMRC fail to consider an application 88 1 An applicant or purported applicant may appeal to an appeal tribunal in a case where HMRC have failed to comply with regulation 87. 2 The power of the appeal tribunal is limited to the power to direct HMRC, in a case where it is satisfied that HMRC have acted unreasonably, to consider the application, or purported application, as mentioned in regulation 87 within such further period as is specified by the tribunal. 3 The appeal must be made within 30 days following the expiry of the 30 day period referred to in regulation 87. Grant or refusal of an application for approval 89 1 Within the specified period, HMRC must notify an applicant that an application for approval which falls to be determined— a is granted, or b is refused for the reasons set out in the notification. 1A An officer of HMRC may give a notice to the applicant specifying further information which must be provided to HMRC in order to determine the application. 1B A notice given under paragraph (1A) must specify a period within which the further information must be provided. 1C The period under paragraph (1B) may be extended where, in the opinion of an HMRC officer, it is appropriate to do so. 2 Subject to paragraph (2A), the specified period is— a in relation to an application for approval to declare goods for— i an outward processing procedure ; ii an inward processing procedure ; iii an authorised use procedure ; or iv a temporary admission procedure , 30 days after the date on which the application was received by HMRC; b in relation to an application for approval to operate premises as a place for keeping goods declared for a storage procedure , 60 days after the date on which the application was received by HMRC; and c in any other case, 120 days after the date on which the application was received by HMRC. 2A Where a notice is given under paragraph (1A), the period specified under paragraph (1B), or extended under paragraph (1C), is to be disregarded for the purposes of calculating the specified period. 3 The specified period may be extended in the following cases— a where HMRC notify the applicant stating the reason for the extension, the specified period may be extended by a further period of up to 30 days; b where HMRC suspect the applicant has been involved in a breach of a Customs obligation and are conducting an investigation in relation to that breach, the specified period may be extended by a further period of up to nine months on notification to the applicant (unless such notification would be likely to jeopardise the investigation); c where the applicant makes a request in writing, stating the reasons for the request, HMRC may agree to extend the specified period by such further period as an HMRC officer considers reasonable in the circumstances; and d in relation to an application for authorisation as an authorised economic operator, the specified period may be extended on notification to the applicant by— i a further period of up to 60 days; or ii where the applicant is subject to criminal proceedings relevant to the application, such further period as an HMRC officer considers reasonable in the circumstances. 3A Where— a an application is not required by virtue of regulation 85(3); and b HMRC has granted an approval in relation to a person who has not made an application, HMRC must notify the person of the approval. 4 Where an ... approval is granted, the notification of the approval must specify— a the date from which the approval has effect; b the date, if any, on which the approval will cease to have effect; and c any conditions to which the approval is subject. 5 An approval is subject to compliance with conditions specified in or under the regulations relating to the approval or in the notification of the approval. 5A For the purposes of paragraphs (4) and (5) HMRC may publish a notice specifying conditions to which an approval is subject. 6 If an application for approval is not granted or refused as required by this regulation, the application is treated as refused. Notification of HMRC of change of circumstances relating to an approval 90 An approved person must notify HMRC as soon as reasonably practicable if— a that person fails to meets any condition to which the approval is subject; b that person ceases to satisfy any eligibility criteria which applied when the approval was granted; ... ba in a case where HMRC has granted an approval in relation to a person who has not made an application, there are any material changes since the approval was granted concerning any matter specified in a notice published by HMRC Commissioners; or c in any other case, there are any material changes since the application was made concerning— i the details relating to the applicant; or ii the information required to accompany the application. Amendment, suspension or revocation of approval 91 1 An approval may be suspended or revoked, as appropriate in the opinion of an HMRC officer, if— a the approved person fails to meet any condition to which the approval is subject; or b the approved person ceases to satisfy any eligibility criteria which applied when the approval was granted. 2 An approval may be amended, suspended or revoked, as appropriate in the opinion of an HMRC officer, if— a the approved person makes an application in writing to HMRC for the approval to be amended, suspended or revoked; b the approved person has been involved in a breach of a Customs obligation; c it is necessary in consequence of an enactment, or a determination of a court or tribunal in relation to an enactment, relevant to the activities carried on pursuant to the approval; or d it is necessary in consequence of a change of circumstances of the approved person relevant to the activities carried on pursuant to the approval. 2A Paragraph (2B) applies where— a notifications of approvals given under regulation 89(4) relating to a specific type of authorisation or a notice published under regulation 89(5A) have all specified the same conditions (“standard conditions”) whether or not in addition to other conditions; and b HMRC have made changes to the standard conditions which will be specified for future approvals relating to the same type of authorisation. 2B An HMRC officer may amend an approval relating to the same type of authorisation as that in paragraph (2A) where in the opinion of that officer it is appropriate to do so in order to avoid divergence between approvals of that type. 3 An approval may be suspended if an HMRC officer has reasonable grounds for believing that the case is within section 23(5) of the Act. 4 Subject to paragraph (5), an approval may be suspended under this regulation for such period as an HMRC officer thinks reasonable in the circumstances but must not exceed 60 days unless the approved person agrees to a longer period. 5 Where HMRC suspect an approved person has been involved in a breach of a Customs obligation and are conducting an investigation in relation to that breach, the approval may be suspended for a period of up to nine months. 6 An approval may be revoked, as appropriate in the opinion of an HMRC officer, if— a any enactment amends, or has the effect of modifying, the eligibility criteria for approval to carry out the activities to which the approval relates; and b the approved person does not satisfy the eligibility criteria as amended or modified. Transitional provision – approval or authorisation granted before IP completion day 92 1 Any application for approval— a made under the EU Customs Code before IP completion day ; b which corresponds to an approval which may be granted under these Regulations; and c which has not been determined before IP completion day , is to be treated as an application for approval made on IP completion day under these Regulations. 2 Any approval (“the original approval”) granted by HMRC before IP completion day under the EU Customs Code, or treated as valid immediately prior to IP completion day under Article 251 of the Delegated Regulation, which corresponds to an approval which may be granted under these Regulations and is still subsisting immediately before IP completion day is to be treated as an approval granted by HMRC under these Regulations. 3 But paragraph (2) does not apply— a if the person to whom the original approval was granted does not satisfy the eligibility criteria which must be met by applicants for the corresponding approval; ... b in relation to Part 15 of these Regulations. c in relation to the EU withdrawal agreement; or d in relation to the Customs (Transitional) (EU Exit) Regulations 2020. 4 In relation to an approval treated as granted, for the purposes of Part 1 of the Act and these Regulations, reference to conditions of the approval includes conditions (“the original conditions”) to which the original approval was subject to immediately prior to IP completion day . 5 HMRC may amend the original conditions to which an approval treated as granted is subject by notification to the person to whom the approval was granted as soon as reasonably practicable after IP completion day . Eligibility criteria for authorised economic operators 93 1 A person may only be an authorised economic operator if— a the person is established in the United Kingdom; b the person is registered as an economic operator under Article 9 of the UCC; c the person, and any directors or senior employees of that person, have not been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is— i a serious breach having regard to the circumstances and nature of any breach and the number of any breaches; and ii relevant to the suitability of that person to be an authorised economic operator; d the person, and any directors or senior employees of that person, have no criminal convictions which in the opinion of an HMRC officer are— i serious having regard to the type of conviction; and ii relevant to the suitability of that person to be an authorised economic operator; e the person maintains a logistical system and records that identify the movement of, and transactions in, chargeable goods and domestic goods and facilitates compliance with Customs obligations; f in the opinion of an HMRC officer, the person's financial standing makes that person suitable to be an authorised economic operator; and g the person meets any professional standards of competence specified in a notice published by HMRC or, in the opinion of an HMRC officer, the person's practical experience makes that person suitable to be an authorised economic operator. 2 HMRC may publish a notice specifying professional standards of competence. PART 10 Guarantees Interpretation 94 In this Part— “ charges ” means fees under Part 14 of these Regulations, interest payable for late payment of import duty and penalties under Part 3 of the Finance Act 2003 ; ... “ specified amount ” has the meaning given in regulation 98. Guarantee 95 1 A guarantee in respect of a liability or potential liability to pay import duty required by or under these Regulations must— a guarantee the payment of the specified amount in respect of a liability to which the guarantee applies within the applicable period required for discharge of the liability provided by regulation 43; b be in a form specified in a notice published by HMRC; and c be for a period approved by HMRC. 2 HMRC may require that a guarantee extends to the payment of any charges in relation to the specified amount. 3 HMRC must publish a notice specifying the forms of guarantee that may be approved. 4 A guarantor may cancel a guarantee by notice to HMRC specifying the date on which the guarantee will cease to have effect which must be at least 15 days after the date on which the notice is received by HMRC. Guarantors 96 1 A guarantor must be— a approved by HMRC; or b a guaranteeing association. 2 An applicant for approval to act as a guarantor must be established in the United Kingdom. 3 A guarantor may only guarantee the liability to import duty of another person. 4 If a guarantor's approval is revoked, HMRC must give notice of the revocation to any person whose payment in relation to a liability or potential liability to pay import duty is guaranteed by that guarantor. 5 HMRC may publish a notice specifying persons treated as approved as a guarantor under this regulation. Single and comprehensive guarantees 97 1 In respect of a liability or potential liability to import duty— a a guarantee (a “single guarantee”) may be given in respect of particular goods declared for a Customs procedure, or b a comprehensive guarantee may be given in respect of all goods declared for special Customs procedures in one or more calendar months. 2 A comprehensive guarantee extends also to any liability or potential liability to import duty in respect of any goods declared for the free-circulation procedure in a calendar month to which the guarantee relates. 3 A person may give a comprehensive guarantee in respect of a liability to import duty only if authorised to do so by HMRC. 4 Subject to paragraph (6) A person may only be authorised to give a comprehensive guarantee if— a the person is established in the United Kingdom; b the person, and any directors or senior employees of that person, have not been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is— i a serious breach having regard to the circumstances, nature and number of breaches; and ii relevant to the suitability of that person to give a comprehensive guarantee; c the person, and any directors or senior employees of that person, have no criminal conviction which in the opinion of an HMRC officer is— i serious having regard to the type of conviction; and ii relevant to the suitability of that person to give a comprehensive guarantee; and d the person is— i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ii in the opinion of an HMRC officer, a suitable person to give a comprehensive guarantee taking account of that person's financial standing and practical experience; or iii approved as an operator of a temporary storage facility. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 A person may be authorised to give a comprehensive guarantee, even if the person does not meet the eligibility criteria in paragraph (4)(b) to (d), if the person only intends to give a comprehensive guarantee for the purposes of regulation 31(2)(c), 37(3)(b) or 43(3)(b) , or paragraph 15(5) of Schedule 4 to the Act. 7 An authorisation given under paragraph (6) is subject to the condition that the person may only give a comprehensive guarantee for the purposes specified in paragraph (6). Specified amount 98 1 Subject to paragraph (1A) the specified amount is— a in relation to a single guarantee, the maximum amount of import duty that is likely to be payable in respect of the particular goods declared for a Customs procedure; or b in relation to a comprehensive guarantee, the maximum amount of import duty and duty under section 30C of the Act that is likely to be payable in any calendar month for which the guarantee subsists, having regard to the business of the person authorised to give the guarantee, in particular in relation to goods imported into the United Kingdom and goods removed from Northern Ireland to Great Britain in the previous 12 months and proposed importations and removals from Northern Ireland to Great Britain in the next 12 months. 1A Other than in relation to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act, where a person is approved to defer payment of liability to import duty under regulation 43(5) or (8) the specified amount is reduced by the amount of liability to import duty to which the approval relates. 1B In paragraph (1A) reference to duty to which the approval relates has the same meaning as in regulation 43(15)(b). 2 ... If the amount of the liability or potential liability to import duty or duty under section 30C of the Act exceeds the specified amount of the guarantee, the person liable or potentially liable to that import duty or duty under section 30C of the Act must notify HMRC as soon as practicable on becoming aware of the shortfall. 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 HMRC may by notice to the person required to give the guarantee in respect of a liability to import duty, amend the specified amount with effect from a date specified in the notice but not less than 15 days from the date the notice is given. Specified amount: reduced amounts and waivers in relation to comprehensive guarantees 99 1 Subject to paragraph (1A) HMRC must approve a reduction in the specified amount in relation to a comprehensive guarantee to 50% of the amount determined under regulation 98(1)(b) if satisfied that the person authorised to give the comprehensive guarantee— a draws up accounts in accordance with generally accepted accounting practice; b maintains reliable business records; c is solvent; d has in the preceding three years discharged any liability to pay— i import duty and duty charged under section 30C of the Act ; and ii EU customs duty under the EU Customs Code as it had effect before IP completion day ; and e has sufficient financial resources to meet the liability or potential liability not guaranteed by the reduced comprehensive guarantee. 1A HMRC must not approve a reduction in the specified amount under paragraph (1) unless— a the person, and any directors or senior employees of that person, have not been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is— i a serious breach having regard to the circumstances, nature and number of breaches; and ii relevant to the suitability of that person to give a reduced comprehensive guarantee; b the person, and any directors or senior employees of that person, have no criminal conviction which in the opinion of an HMRC officer is— i serious having regard to the type of conviction; and ii relevant to the suitability of that person to give a reduced comprehensive guarantee; and c the person is— i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ii in the opinion of an HMRC officer, a suitable person to give a reduced comprehensive guarantee taking account of that person’s financial standing and practical experience; or iii approved as an operator of a temporary storage facility. 1B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 HMRC must approve a reduction in the specified amount in relation to a comprehensive guarantee to 30% of the amount determined under regulation 98(1)(b) if satisfied that the person authorised to give the comprehensive guarantee— a meets the conditions in— i paragraph (1); and ii paragraph (1A); and b maintains procedures to ensure that HMRC are notified of any breach of any Customs obligation. 3 HMRC must approve a waiver to the requirement for a comprehensive guarantee in relation to a potential liability to pay import duty or duty charged under section 30C of the Act if satisfied that the person authorised to give the comprehensive guarantee— a meets the conditions in— i paragraphs (1) and (2)(b); and ii paragraph (1A); b allows HMRC officers access to all electronic and physical information systems maintained by that person; c maintains a logistical system that identifies chargeable goods and domestic goods and their location; d where the liability relates to agricultural goods, has satisfactory procedures to ensure compliance with any relevant regulatory obligation in relation to agricultural goods; e has satisfactory procedures in relation to archiving records; and f maintains satisfactory computer system security measures. 4 A person authorised as an authorised economic operator is treated as meeting the conditions in paragraphs (2)(a)(i) and (b) and (3)(a)(i) and (b) to (f) . 5 In this regulation, “ generally accepted accounting practice ” has the meaning given in section 1127 of the Corporation Tax Act 2010 . Discharge of guarantees 100 1 A guarantee is regarded as discharged in full— a if all the liability to which the guarantee relates and, where regulation 95(2) (guarantee in relation to charges) applies, any charges in relation to that liability, is paid in full; b where the potential liability to which the guarantee relates has been extinguished on the discharge of a special Customs procedure; c where— i an application for remission of the duty in respect of the liability covered by the guarantee is made where regulation 48 (incorrect amount of import duty), 50 (lower rate of import duty available), 51 (defective and non-compliant chargeable goods) or 52 (just and equitable reduction) applies; ii the goods in relation to which the duty has arisen have been released to the free-circulation procedure; and iii in the opinion of an HMRC officer the requirement of a guarantee would be likely to cause serious economic or social difficulties to the person required to give the guarantee; or d where the potential liability to which the guarantee relates has been extinguished on the transfer of rights and obligations under regulation 42 (transfer of rights and obligations) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 . 2 A person required to give a guarantee or a guarantor may apply to HMRC to discharge a guarantee in part where part of the liability to import duty to which the guarantee relates and, where regulation 95(2) applies, any charges, have been discharged. 3 An application under paragraph (2) must state— a the goods to which the application relates; b the amount of the liability to import duty; c the amount which has been paid in respect of the liability; and d the location of the goods. 4 An application must— a include details identifying the applicant; b be made to the place; c be made in the form and manner, including electronic; and d be accompanied by such information, as specified in a notice published by HMRC. 5 HMRC must publish a notice specifying the matters referred to in paragraph (4). 6 By no later than 30 days after the date on which an application is received by HMRC, HMRC must notify the applicant that the application— a is accepted and the guarantee is discharged in part, specifying the amount of the liability discharged and the goods in respect of which the liability relates; or b is rejected for the reasons set out in the notification. 7 If an acceptance or rejection is not made as required by paragraph (6), the application is deemed to be rejected. 8 Where a guarantee is provided by a guaranteeing association, Article 6(3) and (4) of the ATA Convention, Article 8(3), (4) and (5) of Annex A of the Istanbul Convention or Article 10(2) of the TIR Convention, as the case may be, apply to determine the circumstances in which the guarantee is to be regarded as discharged. Cases where no guarantee is required 101 1 Notwithstanding any provision in these Regulations to the contrary, but subject to paragraph (1A), a person is not required to give a guarantee in respect of a liability to pay import duty if— a the person liable is a public authority or universal service provider and the liability or potential liability arose in the course of carrying out the duties or functions of that authority or provider; b the liability relates to goods imported into the United Kingdom via a pipe-line; c the liability relates to goods subject to an inward processing procedure where regulation 21(2) (authorisation to declare goods for an inward processing procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 applies; d the liability relates to goods subject to an outward processing procedure where regulation 28(6) (authorisation to declare goods for an outward processing procedure) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 does not apply; e the liability relates to goods declared for a temporary admission procedure and— i the declaration is made under regulation 20, 21, 27, 27A, 27B , 27C , 27D or 27E (Customs declarations made orally or by conduct: certain goods) ; ii the goods comprise empty packaging and are not intended for sale ; iii the goods are used for transportation of imported goods and have permanent, indelible markings identifying that use; or iv the goods have previously been discharged from a temporary admission procedure. 1A Paragraph (1) does not apply to a guarantee given in accordance with paragraph 17(5B) of Schedule 1 to the Act. 2 For the purposes of this regulation— “ pipe-line ” has the meaning given in section 1 of CEMA 1979; “ public authority ” means a public authority as defined by the Freedom of Information Act 2000 or a Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002 ; ... PART 11 Domestic goods Retention of domestic status 102 1 Goods exported from the United Kingdom as a result of their removal from Great Britain in accordance with the applicable export provisions retain their status as domestic goods if the goods— a merely pass through places outside Great Britain before arriving at their ultimate destination in Great Britain , ... b are itemised in a travel document issued in Great Britain which specifies the destination of the goods, and c are goods in respect of which an exit summary declaration is required and has been made. 2 An “ exit summary declaration ” has the same meaning as it has in Article 5(10) of the UCC. Goods presumed not to be domestic goods 103 1 Goods to which this paragraph applies are presumed not to be domestic goods unless the contrary is shown. 2 Paragraph (1) applies to— a goods that are in Great Britain because they have been imported; and b goods that have been removed from a free zone otherwise than in accordance with regulation 18F of the special procedures regulations. Goods not regarded as domestic goods: animals 104 1 For the purposes of Part 1 of the Act, an animal born in Great Britain is not to be regarded as a domestic good if— a the mother was part of a consignment of goods declared for a storage procedure , a temporary admission procedure or an inward processing procedure ; and b the animal was born before the procedure was discharged; and c the total market value of animals born to mothers in that consignment before the procedure was discharged is £90 or more (“the threshold”). 2 An animal which is not to be regarded as a domestic good under paragraph (1) is treated as imported into the United Kingdom at the later of— a the date the threshold in paragraph (1)(c) is reached; and b the date the animal is born. 3 A notification of importation is treated as having been given in relation to an animal not regarded as a domestic good under paragraph (1) on the date the animal is treated as imported under paragraph (2). Goods regarded as domestic goods: fish 105 1 For the purposes of Part 1 of the Act, catch are to be regarded as domestic goods if caught by a British ship whilst fishing beyond territorial waters of a country or territory other than the United Kingdom and are brought to Great Britain — a directly by that or another ship; or b after merely landing at a port outside Great Britain and the catch are itemised in a travel document issued at that port by the person responsible for the carriage of the catch which specifies the destination and recipients of the catch. 2 For the purposes of Part 1 of the Act, where a catch caught by a British ship whilst fishing beyond territorial waters of a country or territory other than the United Kingdom is processed on a factory ship which is a British ship operating beyond the territorial waters of a country or territory other than the United Kingdom, goods which are the products of the catch processed are to be regarded as domestic goods if brought to Great Britain — a directly by that or another ship; or b after merely landing at a port outside Great Britain and the goods are itemised in a travel document issued at that port by the person responsible for the carriage of the goods which specifies the destination and recipients of the goods in Great Britain . 3 In this regulation— “ British ship ” has the meaning given in section 1 of the Merchant Shipping Act 1995 ; “ catch ” means fish or any other aquatic life which is commonly fished or obtained in maritime waters or on the seabed; “ factory ship ” means a vessel providing processing services for the fishing industry. Goods not regarded as domestic goods: goods in UK sector of the continental shelf 105A 1 For the purposes of Part 1 of the Act, goods put to a specified authorised use in the UK sector of the continental shelf in accordance with regulation 33(3)(a) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 are not to be regarded as domestic goods on the discharge of the authorised use procedure if , at the time the procedure is discharged, the goods are located in the UK sector of the continental shelf. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evidence that goods are domestic goods 106 HMRC must publish a notice specifying the evidence which is to be required, or is to be sufficient, for the purpose of showing that goods are domestic goods. PART 12 Valuation of chargeable goods CHAPTER 1 Preliminary Interpretation 107 1 In this Part— ... “ buying commission ” means a commission paid by a buyer of goods to an agent of the buyer in respect of services provided by the agent to the buyer to enable the buyer to import chargeable goods; “ comparable goods ” has the meaning given by regulation 127(1); “ full value ” means the total amount which would be payable in an arm's length transaction for, or in connection with the importation of, goods; “ identical goods ” has the meaning given by regulation 127(1); “ Method ” means a method of valuation set out in chapter 5 of this Part; and “Method N valuation”, where N is a whole number between 1 and 6, is a Method so numbered; “ related persons ” has the meaning given by regulation 128; “ similar goods ” has the meaning given by regulation 127(1); “ specified matters ” has the meaning given by regulation 108(7) in respect of items to be included as elements of a transaction value and by regulation 108(8) in respect of items to be excluded as elements of a transaction value; “ time the goods are imported ” is to be construed in accordance with section 5 of CEMA 1979 . 2 In chapters 2 to 5 of this Part in relation to a transaction value of goods, “ seller ” means the person who in the transaction sells the goods for export to the United Kingdom and “ buyer ” means the person who in the transaction buys the goods from the seller. CHAPTER 2 Use of Methods of valuation Use of Methods of valuation 108 1 To determine the value of chargeable goods presented to Customs on import which value is to be included in the Customs declaration, follow steps 1 and 2. 2 Step 1: apply in the following sequence— a Method 1 valuation; b Method 2 valuation; and c Method 3 valuation, until a Method is found by which the full value of the goods can be readily determined and if none is found, proceed to step 2. 3 Step 2: apply in the following sequence— a Method 4 valuation then Method 5 valuation, or in reverse order as the person who makes the Customs declaration elects; and b Method 6 valuation, until the full value of the goods can be readily determined. 4 But steps 1 and 2 are subject to regulation 109. 5 A transaction value must be adjusted as necessary to include and exclude as elements of the value such of the specified matters which are not already taken into account as elements of the value. 6 Where— a a Method is being applied which uses a transaction value; b the value of a specified matter cannot be readily determined; c regulation 109 does not apply; and d HMRC consider that the value would be a significant element of the value of the goods, that Method is not to be used in the valuation of the goods. 7 The specified matters to be included as elements of a transaction value are— a the value of each item set out in regulations 111 to 113 but taking into account any depreciation for an item which is a re-used item; b where applicable, any adjusted amount described in regulations 114, 114A and 114B ; and c any amount which is payable in respect of the goods or their importation at a time other than the time when the goods are sold for export to the United Kingdom. 8 The specified matters to be excluded as elements from a transaction value are the value of each item set out in regulations in chapter 4. 9 HMRC may presume that where the buyer and seller of chargeable goods are related persons, in the application of Method 1 valuation, the transaction value of the goods is not the full value unless HMRC are satisfied to the contrary. Values undetermined when Customs declaration would otherwise be accepted 109 1 This regulation applies where, in the application of Method 1 valuation, a transaction value cannot be determined by the time the Customs declaration in respect of the goods would, if the value were determined, be accepted. 2 A Customs declaration in respect of the goods may be made in which the value of the goods is in whole or part still to be determined, if conditions 1 to 3 are satisfied. 3 Condition 1: the declarant must— a be authorised by HMRC for the purposes of this regulation; and b provide a draft of the intended contents of the declaration to HMRC which— i identifies those parts of the value which cannot be determined and why; ii sets out the basis on which the value can later be determined; and iii states the date by which the valuation will be provided to HMRC. 4 Condition 2: HMRC must notify the declarant— a that it is satisfied that a declaration may be so made; and b of the date by which the declaration must be made. 5 Condition 3: the Customs declaration is made accordingly. Provision of evidence 110 HMRC may publish a notice specifying the type of evidence to be provided to an HMRC officer which supports— a the use of one Method instead of another; or b the determination of a valuation. CHAPTER 3 Transaction value: specified matters – included elements Transaction value: included items 111 1 The items referred to in regulation 108(7)(a) as specified matters to be included as elements of a transaction value are the following— a the container of the goods; b the packaging of the goods; c transport and insurance of the goods, up to the time the goods are imported into the United Kingdom; d loading and handling of the goods, up to the time the goods are imported into the United Kingdom; e commission, except buying commission, and brokerage fees paid by the buyer of the goods; and f export duty charged in the place of origin. 2 The value of the items in paragraph (1) is— a in respect of sub-paragraphs (a) to (d), subject to paragraph (3), the cost of the item; b in respect of sub-paragraph (e), the amount of the commission and fees paid; and c in respect of sub-paragraph (f), the amount of the duty. 3 Where goods are transported by air, the cost of the air transport is the percentage of that cost as set out in the document, “Air Transport Costs to be included in the customs value, version 1, dated 27 November 2018 ”. Transaction value: further included items – partial value 112 1 The items referred to in regulation 108(7)(a) as specified matters to be included as elements of a transaction value further include the following, where the buyer of the goods provides them to the seller other than for full valuable consideration— a materials, components or parts of the goods; b materials consumed in the production of the goods; c dies, moulds or tools used in the production of the goods; and d each item listed in paragraph (2) which is provided outside of the United Kingdom in relation to the production or development of the goods. 2 The items referred to in paragraph (1)(d) are— a artwork; b designs; c development services; d engineering work or services; and e plans or drawings. 3 Paragraph (1)(d) applies to an item even if it is not intended to be used by the buyer in the processing, use or disposal of the goods. 4 Subject to paragraphs (5) and (6), the value of an item in paragraph (1) is— a if it can be readily determined— i where the buyer or a related person of the buyer did not produce the item, the price paid by the buyer for the item; or ii where the buyer or a related person of the buyer produced the item, the cost to the buyer or related person of producing the item; or b otherwise, a value determined in accordance with the principles adopted by the WTO in the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 . 5 In respect of an item to which paragraph (1)(c) or (d) applies, where the item is used or provided in relation to other goods as well as the goods to be valued, the value is to be apportioned proportionately between the other goods and the goods to be valued. 6 The total value of the items to which paragraph (1) applies is to be reduced by the amount of the value of the consideration provided by the seller. Transaction value: further included items - royalties 113 1 The items referred to in regulation 108(7)(a) as specified matters to be included as elements of a transaction value further include a royalty or licence fee payable by the buyer , either directly or indirectly, where— a the royalty or licence fee relates to the goods being valued ; and b such payment is a condition of sale of those goods in the agreement between the buyer and seller for the import of the goods into the United Kingdom. 2 The value of the royalty or licence fee is, if it can be readily determined, the amount payable. Transaction value: adjusted amounts 114 1 Where an HMRC officer is satisfied— a that a transaction value used in Method 1 valuation is substantially lower than the full value of the goods; and b as to the amount (“the adjusted amount”) which, if included in the value, would be the full value, the officer must consider the transaction value as inaccurate and accordingly give a notification or make a correction to the Customs declaration under paragraph 14 of Schedule 1 to the Act, such that the transaction value is treated so as to include the adjusted amount. 2 In particular, an HMRC officer must have regard to the following in order to be satisfied as to the matters in paragraph (1), namely if— a the buyer and seller of the goods have agreed any restriction on the use or disposal of the goods, other than a restriction— i imposed further to an enactment; or ii as to the geographic area in which the goods may be re-sold; b the seller is entitled to any of the proceeds of any disposal of the goods made by the buyer; or c the goods are to be processed by the buyer or a related person of the buyer and the seller is entitled to any of the goods as processed. Transaction value: retrospectively adjusted amounts 114A 1 Paragraph (3) applies where— a a seller makes an adjustment of the price actually paid or payable for the goods to the benefit of the buyer (“the adjustment”); and b paragraph (2) applies to the adjustment. 2 This paragraph applies to an adjustment where— a the goods are defective at the time of acceptance of the Customs declaration for the free-circulation procedure; b the seller makes the adjustment to compensate the buyer for the defect in order to fulfil, either— i a contractual obligation entered into before the acceptance of the Customs declaration; or ii a statutory obligation applicable to the goods; and c the adjustment is made within the period of one year starting immediately after the date on which the Customs declaration is accepted for that procedure. 3 The amount of import duty in respect of the adjustment is the amount which may be remitted or repaid. 4 A case falling within paragraphs (1) and (2) is to be treated as a reduced duty case for the purposes of Part 7 of these Regulations. Transaction value: pro rata amounts 114B 1 Where— a paragraph (2) applies to goods declared for a Customs procedure; or b paragraph (3) applies to goods declared for the free-circulation procedure, the transaction value of those goods is to be determined pro rata, by reference to the price of the total quantity of goods purchased and the quantity of goods imported or imported without damage (as the case may be). 2 This paragraph applies to goods declared for a Customs procedure which are part of a larger quantity of the same goods purchased in one transaction. 3 This paragraph applies to goods declared for the free-circulation procedure where, at the time of acceptance of the Customs declaration for that procedure, part of a consignment of goods purchased has been lost or damaged. CHAPTER 4 Transaction value: specified matters – excluded elements Transaction value: excluded items 115 1 The items referred to in regulation 108(8) as specified matters to be excluded as elements from a transaction value are the following— a import duty in respect of the goods; b buying commission in respect of the goods; c the right to reproduce the goods in the United Kingdom; d transport and insurance of the goods, after the time the goods are imported into the United Kingdom; and e the assembly, construction, erection or maintenance of the goods or the provision of technical assistance in relation to the goods, to the extent such an activity applies after the time the goods are imported into the United Kingdom. 2 The value of an item in paragraph (1) is— a in respect of sub-paragraph (a), the amount of the import duty; b in respect of sub-paragraphs (b) to (e)— i if it can be readily determined, the amount payable for the item by the buyer of the goods; or ii otherwise, a value determined in accordance with the principles adopted by the WTO in the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994. Transaction value: further excluded items - royalties 116 1 The items referred to in regulation 108(8) as specified matters to be excluded as elements from a transaction value further include a royalty or licence fee payable by the buyer , either directly or indirectly where— a the royalty or licence fee does not relate to the goods being valued ; or b such payment is not a condition of sale of those goods in the agreement between the buyer and seller for the importation of the goods into the United Kingdom. 2 The value of the royalty or licence fee is, if it can be readily determined, the amount agreed to be paid. Transaction value: further excluded items – finance interest 117 1 The items referred to in regulation 108(8) as specified matters to be excluded as elements of a transaction value further include finance interest. 2 “ Finance interest ” means the interest charged under a relevant finance agreement which is attributable to the finance used to purchase the goods. 3 “ Relevant finance agreement ” means a written finance agreement between the buyer and seller of the goods entered into to enable the buyer to buy the goods and where— a the rate of interest payable under the finance agreement does not exceed that usually payable under similar agreements in the territory where the finance agreement was entered into; and b in cases where the buyer sells the goods within a period of 30 days beginning with the day after the date of discharge of the goods from the free-circulation procedure , they are sold at no less than the value declared in the Customs declaration. 4 The value of the finance interest is, if it can be readily determined, the amount of the interest. Transaction value: further excluded items – costs during storage and increase in value 118 1 The items referred to in regulation 108(8) as specified matters to be excluded as elements from a transaction value further include in respect of the goods— a costs incurred for storage of the goods whilst they are held in a temporary storage facility or held in storage further to a special Customs procedure ; and b any increase in value which occurs after the goods are imported into the United Kingdom. 2 Paragraph (3) applies where— a the goods are declared for a special Customs procedure and are subject to operations described in sub-paragraph (b) of paragraph 11 of Schedule 2 to the Act; and b costs are incurred, or any increase in value occurs, by virtue of those operations (“operations costs or increase in value”). 3 Operations costs or increase in value only fall within paragraph (1) if they derive from those operations specified in a notice published by HMRC as operations constituting usual forms of handling of goods. 4 The value is, if it can be readily determined, the amount of the costs or increase in value. CHAPTER 5 Methods of valuation Method 1 valuation 119 The general rule of valuation provided by section 16(2) of the Act is the “Method 1 valuation”. Method 2 valuation 120 1 “ Method 2 valuation ” means the valuation of chargeable goods presented to Customs on import determined by the valuation method in paragraph (2). 2 The valuation method is— a identify the transaction value of identical goods— i sold for export to the United Kingdom; and ii imported into the United Kingdom at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom; and b apply that value to the chargeable goods as the value of the goods which applies immediately before importation of the goods into the United Kingdom . 3 The identification is to be made in accordance with regulation 122. Method 3 valuation 121 1 “ Method 3 valuation ” means the valuation of chargeable goods presented to Customs on import determined by the valuation method in paragraph (2). 2 The valuation method is— a identify the transaction value of similar goods— i sold for export to the United Kingdom; and ii imported into the United Kingdom at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom; and b apply that value to the chargeable goods as the value of the goods which applies immediately before importation of the goods into the United Kingdom . 3 The identification is to be made in accordance with regulation 122. Method 2 and Method 3 valuation: identification of transaction values 122 1 The identification of the transaction value of identical goods or similar goods— a sold for export to the United Kingdom; and b imported into the United Kingdom at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom, must be based on a sale of such goods which satisfies paragraph (1A). 1A To satisfy this paragraph, a sale of goods must be— a by— i the seller of the chargeable goods; or ii where no such sale takes place by that seller at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom, a seller who is in the equivalent position in the supply chain to the seller of the chargeable goods; b to— i the buyer of the chargeable goods; or ii where no such sale takes place to that buyer at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom, a buyer who is in an equivalent position in the supply chain to the buyer of the chargeable goods; and c of an equivalent quantity of goods as the sale of the chargeable goods. 2 If more than one such sale is identified, the sale which produces the lower or lowest valuation is the transaction value to be applied. Method 4 valuation – other than goods to which regulation 124 applies 123 1 “ Method 4 valuation ” means, subject to paragraph (2), the valuation of chargeable goods presented to Customs on import which is determined by the following steps. 2 Paragraph (1) does not apply to goods to which regulation 124 applies. 3 Step 1: identify whether or not— a there is a sale in the United Kingdom of— i the chargeable goods; or ii identical or similar imported goods, in the condition they are imported; b which occurs— i at the time of, or within such period as an HMRC officer considers reasonable ending with, the importation of the chargeable goods into the United Kingdom; or ii if there is no sale falling within paragraph (i), within the period of 90 days which begins on the day after the date on which the chargeable goods are imported into the United Kingdom, and proceed to step 2. 4 Step 2: if— a there is a sale, proceed to step 3; or b there is no sale and— i step 7 has not already been applied, proceed to step 7; ii step 7 has already been applied, cease to use Method 4 valuation. 5 Step 3: identify the earliest sale and exclude any sale where the buyer and seller of the goods are related persons and— a if that leaves no sale, repeat step 2, beginning at sub-paragraph (b) ; or b otherwise, proceed to step 4. 6 Step 4: exclude any sale where the quantity sold is insufficient to give a representative quantity in order to determine a unit price and— a if that leaves no sale, repeat step 2, beginning at sub-paragraph (b) ; or b otherwise, proceed to step 5. 7 Step 5: include and exclude, as the case may be, as elements of the sale such of the specified matters which are not already taken into account as elements of the sale and proceed to step 6. 8 Step 6: use the total sale value obtained by step 5 to determine the unit price of the goods and apply that unit price to all of the chargeable goods as the value of the goods which applies immediately before discharge of those goods from the free-circulation procedure . 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Step 7: repeat step 1 as if the reference to “in the condition they are imported” were instead a reference to “that have been processed”, but only if the value of the processing carried out to the goods can be determined. 11 Where step 5 applies after the application of step 7 , the amount of the value of the processing carried out to the goods is to be deducted in identifying the unit price of the sold goods. Method 4 valuation – fresh fruit and vegetables 124 1 This regulation applies to chargeable goods presented to Customs on import which are fresh fruit and vegetables meeting the description and with the commodity codes set out in the document, “Fresh fruit and vegetables under Method 4 valuation, version 1, dated 27 November 2018 ”. 2 The valuation of the goods is to be determined by reference to the wholesale price of the goods at the date of import, being the price as set out in a notice published by HMRC. 3 The notice must set out the wholesale price as a unit price for 100 kg of the goods and the period to which the price applies. 4 For the purposes of setting out wholesale prices in the notice, regard must be taken of wholesale prices from a representative sample of wholesale markets operating in the United Kingdom and the prices set out in the notice must be kept up to date. Method 5 valuation 125 1 “ Method 5 valuation ” means the valuation of chargeable goods presented to Customs on import which is determined by the valuation method in paragraph (2). 2 The valuation method is— a identify— i the cost of producing the goods and the cost of the container and packaging of the goods; ii the costs of transport and insurance of the goods, up to the time the goods are imported into the United Kingdom; iii loading and handling charges of the goods, up to the time the goods are imported into the United Kingdom; iv the amount of expenses usually incurred in enabling comparable goods to be sold in the place of export of the goods; and v the amount of profit usually arising on a sale of comparable goods in the place of export of the goods; b total the costs, charges and amounts in sub-paragraph (a); and c apply that total as the value of the chargeable goods which applies immediately before they are released for free-circulation. 3 The cost of producing the goods must include the cost of each item listed in paragraph (4) which is provided outside of the United Kingdom in relation to the production or development of the goods, if the cost of the item is charged to the buyer. 4 The items referred to are— a artwork; b designs; c development services; d engineering work or services; and e plans or drawings. 5 Paragraph (3) applies to an item even if it is not intended to be used by the buyer in the processing, use or disposal of the goods. 6 Where goods are transported by air, the cost of the air transport is the percentage of that cost as set out in the document, “Air Transport Costs to be included in the customs value, version 1, dated 27 November 2018 ”. Method 6 valuation 126 “ Method 6 valuation ” means the valuation of chargeable goods presented to Customs on import which is the value determined by applying— a such of the elements of valuation used in any other method of valuation in this chapter; and b the principles for the valuation of goods adopted by the WTO in the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 , as are reasonable to apply in order to determine the value of the chargeable goods immediately before discharge of those goods from the free-circulation procedure . CHAPTER 6 Comparable, identical and similar goods and related persons Comparable, identical and similar goods 127 1 In this Part— “ comparable goods ” means— goods which are identical to the chargeable goods presented to Customs on import; or where there are no such identical goods, similar goods; “ identical goods ” means those goods which are— identical in all relevant characteristics to the chargeable goods presented to Customs on import; and produced in the same territory as those chargeable goods; “ similar goods ” means goods which in comparison with the chargeable goods presented to Customs on import— have similar characteristics and contain similar materials; and perform the same or a similar function and are regarded as commercially interchangeable. 2 HMRC may publish a notice specifying— a generally or in relation to particular goods the matters to be taken into account in determining whether or not goods are similar to each other; or b those goods which are similar to other goods. Related persons 128 1 Persons A and B are related persons for the purposes of this Part in the following cases— a where B is a body corporate, A is an officer of B; b A and B are partners in the same business; c A is an employee of B; d the same person controls a business carried on by A and a business carried on by B; e A controls a business carried on by B; f A and B jointly control the business of another person; or g A is a member of the same family as B. 2 For the purposes of paragraph (1)— a a person controls a business carried on by another person where the latter is accustomed to conduct the business in accordance with the directions of the former; b a person also controls a business carried on by another person where the control is exercised through a third person who acts on that person's direction; c where a business is carried on by a company, a person controls that business where that person holds 5% or more of the voting rights in the company; and d a business referred to is not limited to a business involved in the importation of the chargeable goods presented to Customs. 3 In paragraph (1)(g), “A is a member of the same family as B” where a relationship exists directly or indirectly between A and B which arises through blood, adoption, marriage, civil partnership or co-habitation. 4 HMRC must publish a notice as to the relationships HMRC consider fall within paragraph (3). PART 13 Chargeable goods destined for RoRo listed locations Interpretation 129 In this Part— “ RoRo listed location ” has the meaning given by regulation 130(1); “ RoRo vehicle ” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport. RoRo listed locations 130 1 “ RoRo listed location ” means a location in the United Kingdom listed in a notice published by HMRC. 2 A location may be listed if— a the location is the Cheriton Channel Tunnel Terminal at Folkestone, Kent, or part of that location; or b it is another location where the following conditions are satisfied, namely— i the location is only or predominantly used by RoRo vehicles as a place where goods carried by those vehicles are imported; and ii HMRC consider that Customs procedures at the location would be significantly impeded if, in respect of goods to be imported which are carried by RoRo vehicles arriving at the location, Customs declarations or temporary storage declarations were not made before those goods are imported. 3 HMRC must state in the notice the date on which a listing is made and the date it has effect. 4 Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made. 5 HMRC may vary or cancel any listing and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing . 6 A notice must further— a identify a location which is listed, including by reference to a postcode or a delineation on a map or plan; ... b be published as soon as practicable after it is made ; and c be accompanied by a notice specifying the matters referred to in regulation 4(3D)(a) and (b) which may, for example, specify that the details of the matters listed in regulation 4(4)(a) to (c) be included in a notification of importation. 7 In paragraph (2)(b), “ location ” means a port or railway terminal or that part of a port or railway terminal in respect of which the conditions in paragraph (2)(b) are satisfied. Chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations 131 1 Paragraph (2) applies where— a chargeable goods to be imported are carried by a RoRo vehicle which is boarded onto a train or vessel destined for a RoRo listed location; and b the goods are not— i goods that may be declared under— aa regulation 26A (free-circulation procedure: goods imported at RoRo listed locations); bb regulation 27 (temporary admission procedure miscellaneous goods – by conduct declarations), by virtue of paragraph (1)(b), (1)(c), (1A) or (3) of that regulation; ... cc regulation 27A (temporary admission procedure: goods imported at RoRo listed locations); ... dd regulation 26E (free-circulation procedure: NATO forces); or ee regulation 27E (temporary admission procedure: NATO forces); or ii imported by ... a universal service provider .... 2 A Customs declaration or a temporary storage declaration ... must be made in respect of the goods— a by the time of boarding; ... b if the place at which the vehicle is boarded is not the final place where RoRo vehicles are boarded before departure for the RoRo listed location, by the time of arrival at that final place ; or c if earlier than the time specified in sub-paragraph (a) or (b), by the time the goods are imported into the United Kingdom for the purposes of CEMA 1979. 2A The customs declaration made under paragraph (2) is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC. 2B HMRC must publish a notice for the purposes of paragraph (2A). 3 The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time, other than to substitute information of a description specified in a notice published by HMRC , without the consent of an HMRC officer. 4 Where paragraph (2) applies in respect of chargeable goods carried by a RoRo vehicle, evidence of compliance must be produced to an HMRC officer, when required to do so, by a person in possession or control of the RoRo vehicle. 5 Paragraph (6) applies to a person who is responsible for providing the service of operating a train or vessel destined for a RoRo listed location on to which a RoRo vehicle carrying goods is boarded. 6 When required to do so by an HMRC officer, the person must produce to the officer evidence that the person reasonably believed that paragraph (2) had been complied with in respect of all goods to which paragraph (2) applies on board the train or vessel. 7 A requirement to produce evidence may be made, and evidence may be required to be provided, before a train or vessel arrives at a RoRo listed location. 8 The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC. PART 13B Unaccompanied goods Unaccompanied goods 131B 1 Regulation 131C applies to goods which are— a unaccompanied goods; b chargeable goods to be imported; c not intended to be offered for sale on board the train; and d to be imported on a through train which has St Pancras International train station as its ultimate destination. 2 In this Part— “ through train ” has the meaning given in Schedule 1 to the Channel Tunnel (International Arrangements) Order 1993; and “ unaccompanied goods ” means goods which will not accompany an individual when arriving in the United Kingdom, but does not include goods— which will be carried on the same train as the individual; and of which the operator of the train will have possession or control. Unaccompanied goods: making of declarations 131C 1 A Customs declaration or a temporary storage declaration must be made in respect of the goods by the time the goods are loaded on to the through train. 1A The customs declaration made under paragraph (1) is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC. 1B HMRC must publish a notice for the purposes of paragraph (1A). 2 The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time without the consent of an HMRC officer. 3 Paragraph (4) applies to a person who is responsible for providing the service of operating a through train onto which the goods are loaded. 4 When required to do so by an HMRC officer, the person must produce to the officer evidence that the person took reasonable steps to ensure that paragraph (1) had been, or would be, complied with in respect of the goods. 5 A requirement referred to in paragraph (4) to produce evidence may be made, and evidence may be required to be provided, before 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. 6 The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC. PART 13C Chargeable Goods Destined for Other Listed Locations Interpretation 131D In this Part— “other listed location” has the meaning given by regulation 131E(1); “relevant vehicle” means a ship, aircraft or railway vehicle; “ship” has the meaning given by section 1 of CEMA 1979. Other listed locations 131E 1 “Other listed location” means a location in the United Kingdom listed in a notice published by HMRC. 2 A location may be listed if HMRC consider that Customs procedures at the location would be significantly impeded if Customs declarations or temporary storage declarations were not made before those goods are imported. 3 HMRC must state in the notice the date on which a listing is made and the date it has effect. 4 Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made. 5 HMRC may vary or cancel any listing and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing . 6 A notice must further— a identify a location which is listed, including by reference to a postcode or a delineation on a map or plan; and b be published as soon as practicable after it is made; ... c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 In paragraph (2) “location” means a port, airport or railway terminal or that part of a port, airport or railway terminal in respect of which the condition in paragraph (2) is satisfied. Chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations 131F 1 Paragraph (3) applies where— a unaccompanied chargeable goods to be imported are carried by a relevant vehicle which is destined for an other listed location; and b the goods are not— i goods that may be declared under— aa regulation 26D (free-circulation procedure: goods imported at other listed locations); bb regulation 27 (temporary admission procedure miscellaneous goods—by conduct declarations), by virtue of paragraph (1)(b), (1)(c), (1A) or (3) of that regulation; ... cc regulation 27D (temporary admission procedure: goods imported at other listed locations); dd regulation 26E (free-circulation procedure: NATO forces); or ee regulation 27E (temporary admission procedure: NATO forces); ii imported by a universal service provider; or iii goods in respect of which a Customs declaration or a temporary storage declaration must be made before they are imported into the United Kingdom by virtue of any other regulation. 2 In paragraph (1)(a)— “carried by a relevant vehicle” includes carried in a vehicle, or conveyed by the vehicle (for example, by being on or otherwise attached to it), which is carried by a relevant vehicle; “unaccompanied chargeable goods” means chargeable goods which— will not accompany an individual when arriving in the United Kingdom; or are carried by, or consist of, a vehicle which is to be driven off a relevant vehicle at an other listed location. 3 A Customs declaration or a temporary storage declaration must be made in respect of the goods— a by the time the goods are boarded or loaded onto the relevant vehicle; or b if the place at which the goods are boarded or loaded is not the final place of departure of the relevant vehicle for an other listed location, by the time of arrival at that final place. 3A The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time, other than to substitute information of a description specified in a notice published by HMRC, without the consent of an HMRC officer. 3B The customs declaration made under paragraph (3) is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC. 3C HMRC must publish a notice for the purposes of paragraph (3B). 4 Where— a paragraph (3) applies in respect of chargeable goods; and b the person in possession or control of the goods is of a description specified in a notice published by HMRC, that person must produce to an HMRC officer, when required to do so, evidence that the person took reasonable steps to ensure that paragraph (3) had been, or would be, complied with in respect of the goods. 5 A requirement referred to in paragraph (4) to produce evidence may be made, and evidence may be required to be provided, before the goods are imported into the United Kingdom for the purposes of CEMA 1979. 6 The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC. PART 13D Goods intended to be carried in a shuttle train Goods intended to be carried in a shuttle train 131G 1 Regulation 131H applies to goods which are— a intended to be carried in a shuttle train; b imported by a qualifying traveller; c contained within the individual's accompanied baggage; d personal gifts or non-commercial goods; and e not of a description specified in a notice published by HMRC made under this regulation. 2 In this regulation “ shuttle train ” has the meaning given in Schedule 1 to the Channel Tunnel (International Arrangements) Order 1993; Goods intended to be carried in a shuttle train: making of declarations 131H 1 A Customs declaration must be made for the free-circulation procedure in respect of the goods by the time they are imported into the United Kingdom for the purpose of CEMA 1979. 1A The customs declaration is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC. 1B HMRC must publish a notice for the purposes of paragraph (1A). 2 This regulation does not apply where a Customs declaration may be made, or may be deemed as made, in respect of the goods under— a regulation 25 (free circulation procedure: miscellaneous goods); b regulation 26A (free circulation procedure: goods imported at RoRo listed locations); c regulation 27 (temporary admission procedure: miscellaneous goods); d regulation 27A (temporary admission procedure: RoRo listed locations); e paragraph 1 of Schedule 1 (the common transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018; f paragraph 3 of Schedule 2 (the TIR transit procedure) to those Regulations; or g paragraph 4(1A) of Schedule 3 (the UK transit procedure) to those Regulations. PART 13E Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations 131I 1 Carriers of chargeable goods destined for a RoRo listed location or an other listed location must provide a notification to HMRC immediately after the relevant vehicle on which the goods have been boarded or loaded has departed for the United Kingdom (a “notification of embarkation”). 2 Paragraph (1) does not apply in relation to— a goods in respect of which a Customs declaration by conduct may be made under regulation 25(1B) or (1BB); b goods in respect of which a voluntary Customs declaration may be made under regulation 39B(3); c goods described in regulation 39(1), 39A(1), 131(1)(b) or 131F(1)(b); d goods in respect of which a simplified Customs declaration has been made using the EIDR procedure. e goods to which section 30C(3) of the Act applies. 3 The notification of embarkation must be made in the form and manner, and contain such information, as is specified in a notice published by HMRC Commissioners. 4 A notification of embarkation that has been made may not be amended or withdrawn without the consent of an HMRC officer. 5 In this regulation— “carrier” means a person who provides the service of transport for goods being transported to the United Kingdom; “RoRo listed location” has the meaning given by regulation 130(1); “other listed location” has the meaning given by regulation 131E(1); “relevant vehicle” has the meaning given by regulation 131D. PART 14 Fees Interpretation 132 In this Part, “ proper officer ” means a person engaged by the orders or with the concurrence of the HMRC Commissioners who acts with, or in place of, an HMRC officer in the exercise of a function of HMRC described in regulation 139 ; and “ export declaration ” has the meaning given in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019 (“CEEER 2019”) . Fees authorised 133 The authority to charge a fee in the cases described in regulations 134 to 138A is subject to regulation 139. Requested attendance at premises or vehicles on a Sunday or other non-working days 134 1 Where a person requests attendance by an HMRC officer or proper officer at premises or a vehicle because— a the person is required— i to make a report in respect of a vehicle under section 35 of CEMA 1979 ; or ii to deliver an account in respect of a ship under section 36 of CEMA 1979 ; or b the attendance is required in connection with goods the export of which is required to be made in accordance with the applicable export provisions or an outward processing procedure , HMRC may charge that person a fee in relation to the attendance but only where the attendance is requested to occur on a day which is not a working day but treating a Saturday as a working day for the these purposes. 2 In this regulation, “ vehicle ” has the same meaning as it has in section 1(1) of CEMA 1979 . Requested attendance further to section 159(1) of CEMA 1979 135 1 Where a person requests attendance by an HMRC officer or proper officer at premises in order for the officer to examine and take account of goods under section 159(1) of CEMA 1979 , HMRC may charge that person a fee in relation to the attendance. 2 But a fee may be charged only if the premises attended— a are operated for the purposes of a commercial activity; or b are a dwelling or form part of a dwelling. Goods requiring special care or treatment 136 1 Paragraph (2) applies where— a directions as to the movement or storage of goods are given further to section 30 of CEMA 1979 ; b the goods are of a combustible or inflammable nature or otherwise of such a hazardous nature as to require special care or treatment; and c in consequence, HMRC must undertake special measures which would not otherwise be required— i to store or transport the goods; ii to examine and take account of the goods under section 159(1) of CEMA 1979; or iii to take samples of the goods under section 160(1) of CEMA 1979. 2 HMRC may charge the person in possession or control of the goods (other than an HMRC officer or proper officer) or the owner of the goods a fee in relation to the special measures. Examination and taking samples of goods 137 1 Paragraph (2) applies where a person makes , in respect of goods, a Customs declaration, an export declaration or a declaration for an outward processing procedure and a requirement exists— a to examine and take account of the goods under section 159(1) of CEMA 1979; b to take samples of the goods under section 160(1) of CEMA 1979; or c to examine or take samples of the goods in order that an HMRC officer may provide a ruling further to section 24 of the Act. 2 HMRC may charge the person making the declaration a fee in relation to, as appropriate, the examination, account or taking of samples— a undertaken on behalf of HMRC by a person other than an HMRC officer or proper officer; or b undertaken by an HMRC officer or proper officer— i in the case described in paragraph (1)(c); or ii if the person has failed to comply with directions given further to section 30 of CEMA 1979 in relation to the goods which are the subject of the declaration. Destruction of goods 138 1 Paragraph (2) applies where goods seized by HMRC are destroyed. 2 HMRC may charge the person who was in possession or control of the goods before they were seized (other than an HMRC officer or proper officer) or the owner of the goods a fee in relation to the destruction of the goods carried out on behalf of HMRC by a person other than an HMRC officer or proper officer. Fees specified in a notice 138A HMRC is authorised to charge fees specified in a notice. Fees authorised and functions 139 In a case described in a preceding regulation of this Part, the authority to charge a fee exists only if, or to the extent that, the function or power in relation to which a fee may be charged is exercised— a for the purposes of, or otherwise in connection with, import duty; and b in relation to— i the acceptance of a Customs declaration , an export declaration or a declaration for an outward processing procedure ; ii the verification of a Customs declaration , an export declaration or a declaration for an outward processing procedure ; or iii the release or discharge of goods to and from a Customs procedure , a common export procedure, or the Customs formalities for exporting goods subject to an outward processing procedure . Amount of fees 140 1 In a case where a fee is authorised to be charged, the amount of the fee which is authorised is limited to the costs incurred, or to be incurred, by HMRC in exercising the function or power in relation to which a fee may be charged. 2 The amount authorised may include— a either or both of the following— i a fixed amount (“flat rate”) representing the costs usually incurred in a case mentioned in regulations 134 to 138A ; and ii an amount calculated by reference to an hourly rate of an HMRC officer or proper officer; and b an amount in reimbursement of charges incurred by HMRC, including charges for the preparation of reports or for the transport or postage of goods or samples of goods. 3 HMRC must publish a notice specifying a list of the flat rates and hourly rates which are authorised and which have effect from time to time and the date from which the rates have effect. Discretion to reduce or waive fees 141 1 If it is fair and reasonable to do so having regard to the circumstances in a particular matter, an HMRC officer may decide that a fee which would otherwise be charged be reduced or waived. 2 In particular, where a fee is authorised to be charged by regulation 134 or 135, an HMRC officer may decide that the fee be waived if the attendance requested would usually have been carried out without the request. Payment of fees 142 1 HMRC must notify a fee to the person liable to pay it. 2 Where a fee is authorised to be charged by regulations 134 to 138, the fee is payable within 30 days of the date on which it is so notified and must be paid in the form and manner provided by notice published by HMRC. 2A Where a fee is authorised to be charged by regulation 138A, the fee is payable at the time and in the form and manner specified in the notice published by HMRC. 3 Paragraphs (4) and (5) apply where a fee is authorised to be charged by regulation 134 or 135. 4 HMRC may require a fee, or part of it, to be paid before making the attendance requested. 5 Where— a HMRC makes arrangements to attend; and b the request is withdrawn before the attendance occurs, HMRC may charge so much as a fee as is reasonable in the circumstances, having regard to the costs incurred or to be incurred which cannot be avoided. PART 15 Transitional and savings provisions CHAPTER 1 Preliminary Interpretation 143 In this Part, the following expressions have the same meaning as they do for the purposes of the UCC— “Common Customs Tariff” ; “customs procedure”, and “accepted”, “discharged” and “released” and cognate expressions as used in relation to a customs procedure ; “customs declaration”, except where reference is made to such a declaration provided by or under the Act; “customs supervision”; “customs territory of the Union”; “decision taken upon application” ; ... “special procedure” and the following types of special procedure: “end-use procedure”, “outward processing procedure”, “storage procedure” and “transit procedure” ; “temporary storage”; “temporary storage declaration”, except where reference is made to a such declaration provided under the Act; ... “Union goods”; and “verification” . CHAPTER 2 Continued effect and cessation of effect of the EUCL and evidence Continued effect and cessation of effect of the EUCL 144 1 Where as provided by this Part the EUCL continues to have effect in relation to goods on and after IP completion day , paragraph (2) applies to the following matters— a any approval or authorisation granted by, or on behalf of, HMRC or the equivalent competent authority of a member State under the EUCL or treated as valid immediately before IP completion day under Article 251 of the Delegated Regulation; b a decision given by HMRC which is a decision taken upon application; c any rates of currency exchange published by HMRC; or d any guarantee provided in respect of any requirement under the EUCL. 2 Any of the matters listed in paragraph (1) which applies in relation to the goods immediately before IP completion day continues to apply for so long as the EUCL continues to have effect in relation to the goods, unless and until HMRC amends or revokes the same in any particular case. 3 For the purposes of the continued effect of the EUCL in relation to goods as provided by this Part, the following modifications of the EUCL apply— a non-Union goods are to be treated as goods in respect of which— i a liability to import duty under the Act may be incurred as if they were chargeable goods ; ii circumstances under the EUCL in which a liability to an EU customs duty applies to non-Union goods on import are to be treated as circumstances in which a liability to import duty under the Act is incurred; iii ... the rate of duty applicable to the goods is that determined by the Common Customs Tariff; and b any reference in the EUCL to a relief from liability to an EU customs duty on import in respect of non-Union goods is to be treated as a relief from liability to import duty under the Act in respect of such goods. 4 Except for those modifications, the continuation or cessation of effect of the EUCL in relation to goods as provided by this Part does not— a affect the operation of the EUCL or anything duly done or suffered under it; b affect any right, privilege, obligation or liability acquired, accrued or incurred under the EUCL or any enactment in relation to the EUCL; c affect any penalty, forfeiture or punishment incurred in respect of any offence under an enactment in relation to the EUCL; or d affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment. 5 Notwithstanding that the EUCL ceases to have effect in relation to goods, any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed, as if the EUCL had not ceased to have effect in relation to the goods. 6 When the EUCL ceases to have effect in relation to goods as provided by this Part, the Act and paragraphs (7) and (8) then apply in relation to the goods. 7 The goods are to be treated as chargeable goods imported into the United Kingdom, except where the goods are located outside of the United Kingdom other than in accordance with a customs procedure when the EUCL ceases to have effect. 8 Where a requirement of the EUCL has been met or not met in relation to the goods, any equivalent requirement imposed by or under the Act is also to be treated as having been met or not met, as the case may be, in relation to the goods. 9 Where the EUCL continues to have effect in relation to goods on or after IP completion day by virtue of this Part, the cessation of effect of the EUCL provided by paragraph 1(1) of Schedule 7 to the Act which would otherwise apply in relation to the goods does not apply. Evidence required by notice 145 1 HMRC may notify a person to provide evidence to HMRC concerning any of the following in relation to goods to which this Part applies— a whether or not the goods are non-Union goods; b when the goods are imported into the United Kingdom; c which customs procedure applies to the goods; d the stage of a customs procedure reached in relation to the goods; or e any other matter which enables HMRC to determine whether or not the EUCL continues or ceases to have effect in relation to the goods on or after IP completion day . 2 HMRC must in, or with, the notification state by when compliance is required. 3 HMRC may publish a notice specifying— a the type of evidence which may be required when a notification is given; and b the form and manner in which evidence is to be provided to HMRC. CHAPTER 3 Non-Union goods imported before IP completion day Transitional and saving provision under chapter 3 146 1 This chapter applies in relation to goods which— a have been imported into the United Kingdom before IP completion day; b are non-Union goods ; and c are not subject to Article 49 of the EU withdrawal agreement. 2 Where under this chapter the EUCL continues to have effect in relation to the goods, the EUCL ceases to have effect in relation to the goods as provided by chapter 5, except as provided by regulation 147(2). 3 For the purposes of paragraph (1)(a), where goods form part of a consignment and only part of the consignment is imported before IP completion day , all of the goods in the consignment are to be treated as imported before IP completion day . Goods notified as arriving on or after IP completion day 147 1 Where notification of the arrival of the goods is made to HMRC on or after IP completion day , the EUCL continues to have effect in relation to the goods on and after IP completion day . 2 The EUCL ceases to have effect in relation to the goods when a customs declaration or a temporary storage declaration is made in respect of the goods and the declaration made is to be treated as the equivalent declaration provided by or under the Act. Goods held in a temporary storage facility 148 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Goods declared to a customs procedure 149 1 Paragraph (2) applies where before IP completion day a declaration is made to HMRC in respect of the goods to a customs procedure and— a before IP completion day the declaration has not been accepted by HMRC; or b if the declaration has been accepted before IP completion day , the goods have not been released before IP completion day by HMRC to the procedure. 2 The EUCL continues to have effect in relation to the goods on and after IP completion day . Goods located in the United Kingdom released to a special procedure 150 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 End-use procedure Transit procedure 151 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Outward processing procedure 152 1 Paragraph (2) applies where before exit day— a a declaration is made to HMRC in respect of Union goods to the outward processing procedure; and b the goods have not been discharged from the procedure. 2 The EUCL continues to have effect in relation to the goods on and after exit day. End-use procedure 153 1 Paragraph (2) applies where— a before IP completion day — i a declaration is made to HMRC in respect of non-Union goods to the end-use procedure; and ii the goods are released by HMRC to the procedure; ... b immediately before IP completion day the goods are Union goods but subject to customs supervision ; and c the goods are not subject to the EU withdrawal agreement. 2 The EUCL continues to have effect in relation to the goods on and after IP completion day . Cessation of the EUCL 154 The continued effect of the EUCL in relation to goods as provided by this chapter ceases to have effect in relation to the goods as provided by chapter 5. CHAPTER 5 Cessation of effect of the EUCL Cessation of effect of the EUCL 155 1 Paragraph (2) applies where, as provided by chapter 3 or 4, the EUCL continues to have effect in relation to goods on and after IP completion day . 2 Except as provided by regulation 147(2), the EUCL ceases to have effect in relation to the goods on the earliest to occur of the following— a where a person fails to comply with regulation 145 in relation to the goods; b ... on the removal of the goods from the United Kingdom; c where the goods are subject to temporary storage or a special procedure, when a customs declaration is made in respect of the goods; d except where regulation 153(2) applies, on release of the goods for free circulation; e where regulation 153(2) applies, when— i the goods are destroyed or forfeited; or ii customs supervision of the goods ends by reason that a case set out in Article 254(4)(a) or (c) of the UCC applies; or f where the goods are subject to a special procedure after the end of the period of one year beginning with IP completion day. g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Where paragraph (2)(a) applies, the Customs procedure provided by or under the Act applies which is equivalent to the customs procedure which applied when the EUCL ceased to have effect. 4 Where paragraph (2)(c) applies, the declaration made is to be treated as the equivalent declaration provided by or under the Act. 5 Where paragraph (2)(f) applies— a the goods become subject to the special Customs procedure or outward processing procedure provided by or under the Act which is equivalent to the customs procedure which applied to the goods immediately before the EUCL ceased to have effect in relation to the goods; and b any approval or authorisation granted on or after IP completion day in relation to the procedure which existed immediately before the EUCL ceased to have effect in relation to the goods is to be treated as an approval or authorisation which has effect for the equivalent procedure provided by or under the Act. CHAPTER 6 Special procedures: additional provision Goods located outside the United Kingdom 156 1 Paragraph (2) applies in relation to non-Union goods imported into the United Kingdom where— a before IP completion day — i a declaration is made to HMRC in respect of the goods to a special procedure and the goods are released by HMRC to the procedure but are not discharged by HMRC from the procedure; or ii a declaration is made to a customs authority outside the United Kingdom in respect of the goods to the transit procedure and the goods are being moved, in accordance with the procedure, to the United Kingdom; ... b immediately before IP completion day , the goods are located outside the United Kingdom in accordance with the procedure ; and c the goods are not subject to the EU withdrawal agreement. 2 The EUCL continues to have effect in relation to the goods on and after IP completion day . 3 Where paragraph (2) applies, the EUCL ceases to have effect in relation to the goods on the earliest to occur of the following— a where a person fails to comply with regulation 145 in relation to the goods; b except where paragraph (1)(a)(ii) applies, if the goods are not returned to the United Kingdom before the end of the period of one year beginning with IP completion day ; c when a further customs declaration to a special procedure is made to HMRC in respect of the goods; or d on release of the goods for free circulation. 4 Where paragraph (3)(a) applies, the Customs procedure provided by or under the Act applies which is equivalent to the customs procedure which applied when the EUCL ceased to have effect in relation to the goods. 5 Where paragraph (3)(b) applies, the customs procedure is to be treated as discharged when the EUCL ceases to have effect in relation to the goods. 6 Where paragraph (3)(c) applies, the declaration made is to be treated as the equivalent declaration provided by or under the Act. Goods discharged from a customs procedure 157 1 Where before IP completion day non-Union goods are discharged from a customs procedure but verification in relation to the goods is not completed, the EUCL continues to have effect in relation to the goods on and after IP completion day . 2 The EUCL ceases to have effect in relation to the goods on the earliest to occur of the following— a where a person fails to comply with regulation 145 in relation to the goods; b on completion of the verification; or c the end of the period of one year beginning with IP completion day. 3 Where paragraph (2)(a) or (c) applies, the following apply in relation to the goods— a paragraphs 13 and 14 of Schedule 1 to the Act ; and b paragraph 4 of Schedule 6 to the Act . CHAPTER 7 ... Union goods: movement beginning before exit day 158 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rebecca Harris Craig Whittaker Two of the Lords Commissioners of Her Majesty's Treasury