# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 17: Customs declarations made orally: general


(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).

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/17 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.