OpenLegislation

Regulation 18 Free-circulation procedure: non-commercial goods, personal gifts and goods in baggageC1I1

F1(1)

M1 F2Subject 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 F3the amount specified in a notice published by HMRC; F4...

(iii)

the weight of the goods does not exceed 1000kg F5; and

(iv)

the goods are not subject to excise duty.

F6(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.

F7(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).

Annotations

Textual amendments

F1

Reg. 18 renumbered as reg. 18(1) (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(4)(a); S.I. 2020/1643, reg. 2, Sch.

F2

Words in reg. 18(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(4)(b); S.I. 2020/1643, reg. 2, Sch.

F3

Words in reg. 18(1)(c)(ii) substituted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(4)(a)

F4

Word in reg. 18(1)(c)(ii) omitted (11.5.2021) by virtue of The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(4)(a)

F5

Reg. 18(1)(c)(iv) and word inserted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 2(4)(b)

F6

Reg. 18(2) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(4)(c); S.I. 2020/1643, reg. 2, Sch.

F7

Reg. 18(3) inserted (1.12.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(2)(a), 2(4)(b)

Marginal citations

M1

“The free-circulation procedure” is defined in section 3 of the Act.

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