# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 18: Free-circulation procedure: non-commercial goods, personal gifts and goods in baggage


(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).

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/18 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.