Regulation 19 Free-circulation procedure: miscellaneous goodsC1I1

An individual may make a Customs declaration for the free-circulation procedure orally in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list, if at the time of import F1full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made F2by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document .