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Regulation 17 Customs declarations made orally: generalC1I1

(1)

The following regulations of this section are subject to paragraphs (2) F1, (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)

F2Subject to where paragraph (4A) applies, an individual may make a Customs declaration orally on behalf of another person (“P”) where—

F3(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.

F4(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.

F5(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).

Annotations

Textual amendments

F1

Words in reg. 17(1) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(4)(a); S.I. 2020/1643, reg. 2, Sch.

F2

Words in reg. 17(4) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(6)(a); S.I. 2020/1643, reg. 2, Sch.

F3

Reg. 17(4)(a) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(3)

F4

Reg. 17(4A) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(6)(b); S.I. 2020/1643, reg. 2, Sch.

F5

Reg. 17(5) substituted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(5)

Modifications

C1

Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.