{
  "url": "https://openlegislation.uk/customs-bulk-customs-declaration-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-5",
  "json_url": "https://openlegislation.uk/customs-bulk-customs-declaration-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-5.json",
  "legislation": "uksi/2020/967",
  "legislation_title": "The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-bulk-customs-declaration-and-miscellaneous-amendments-eu-exit-regulations-2020",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "The bulk Customs declaration process",
  "text": "(1) The bulk Customs declaration process is the process in relation to Customs declarations provided by this regulation such that the requirements made by or under Part 1 of the Act in relation to a Customs declaration which would otherwise apply are disapplied or simplified.\n(2) Subject to paragraph (4), an authorised declarant may use a single Customs declaration (“bulk Customs declaration”) to declare for the free-circulation procedure goods contained within two or more postal packets where—\n(a) each postal packet is sent from a country or territory outside of Great Britain to a recipient in the United Kingdom;\n(b) at the time of import, full relief from import duty is available for all the goods contained in each postal packet by virtue of the case described in section 5 of the UK Reliefs document (consignments containing goods of negligible value);\n(c) the number of postal packets declared does not exceed such number as may be specified in a notice published by HMRC; and\n(d) the postal packets are imported in such manner as may be specified in a notice published by HMRC.\n(3) HMRC must publish a notice under paragraph (2)(c) or (d).\n(4) A bulk Customs declaration may not be used to declare goods where—\n(a) the goods are subject to excise duty;\n(b) the goods are moved in accordance with the UP Convention;\n(c) the goods are subject to a transit procedure at the time the bulk Customs declaration is made;\n(d) the goods are the subject of a restriction on import imposed under an enactment; or\n(e) the goods are of a description specified in a notice published by HMRC.\n(5) For the purpose of this regulation “excise duty” has the meaning given in section 53 of the Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 5(2)(a) substituted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 5(2)(b) substituted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 24(3); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "the meaning of goods declared for a “free-circulation procedure” is given by s 3(2) of the Act."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "the meaning of goods declared for a “transit procedure” is given by paragraph 5 of Schedule 2 to the Taxation (Cross-border Trade) Act 2018."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/967/regulation/5",
    "retrieved_at": "2026-10-28T22:25:53.647991+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}