# The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020, Regulation 5: The bulk Customs declaration process

Extent: E+W+S+N.I.

(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.
(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—
(a) each postal packet is sent from a country or territory outside of Great Britain to a recipient in the United Kingdom;
(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);
(c) the number of postal packets declared does not exceed such number as may be specified in a notice published by HMRC; and
(d) the postal packets are imported in such manner as may be specified in a notice published by HMRC.
(3) HMRC must publish a notice under paragraph (2)(c) or (d).
(4) A bulk Customs declaration may not be used to declare goods where—
(a) the goods are subject to excise duty;
(b) the goods are moved in accordance with the UP Convention;
(c) the goods are subject to a transit procedure at the time the bulk Customs declaration is made;
(d) the goods are the subject of a restriction on import imposed under an enactment; or
(e) the goods are of a description specified in a notice published by HMRC.
(5) For the purpose of this regulation “excise duty” has the meaning given in section 53 of the Act.

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Source: https://www.legislation.gov.uk/uksi/2020/967/regulation/5 (the official version)
Page: https://openlegislation.uk/customs-bulk-customs-declaration-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.