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Regulation 22 Customs declarations made in paper formC1I1

(1)

An individual who is a qualifying traveller may make a Customs declaration in an appropriate paper form in respect of goods carried at the time of import by the individual F1except where—

(a)

the goods are imported at a location which is specified in a notice published by HMRC; and

(b)

the declaration is of a type specified in a notice published by HMRC.

(2)

In paragraph (1), “appropriate paper form” means the form provided by a notice published by HMRC.

(3)

HMRC must publish F2a notice providing the form referred to in paragraph (2).

(4)

A person may make a Customs declaration F3in paper form for a transit procedure M1 F4... by means of—

(a)

a F5paper version of a F6TIR carnet;

F7(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

as appropriate to the procedure and the goods.

F9(4A)

Subject to paragraph (4B), a person may make a Customs declaration F10in paper form for a free-circulation procedure, a transit procedure or a temporary admission procedure by means of—

(a)

F11a paper version of an ATA Carnet; or

(b)

F12a paper version of a CPD carnet.

(4B)

An ATA carnet must not be used to declare goods submitted to a universal service provider.

F13(5)

In this regulation—

(a)

“ATA carnet” means a document so described in—

(i)

the ATA Convention; or

(ii)

the Istanbul Convention,

where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made;

F14(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

“CPD carnet” means a document so described in the Istanbul Convention where the form of the carnet corresponds to that provided by the version of the relevant convention which is current at the time the declaration is made;

F15(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)

“TIR Carnet” means a document so described in the TIR Convention where the form of the carnet conforms to the model provided by the version of the relevant convention which is current at the time the declaration is made.

Annotations

Textual amendments

F1

Words in reg. 22(1) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(5)(a); S.I. 2020/1643, reg. 2, Sch.

F2

Words in reg. 22(3) substituted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(5)(b); S.I. 2020/1643, reg. 2, Sch.

F3

Words in reg. 22(4) inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 4(2)(a)(i)

F4

Words in reg. 22(4) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F5

Words in reg. 22(4)(a) inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 4(2)(a)(ii)

F6

Word in reg. 22(4)(a) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F7

Reg. 22(4)(b) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(5)(a) (with reg. 1(2))

F8

Reg. 22(4)(c) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(5)(a) (with reg. 1(2))

F9

Reg. 22(4A)(4B) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(b); S.I. 2020/1643, reg. 2, Sch.

F10

Words in reg. 22(4A) inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 4(2)(b)(i)

F11

Words in reg. 22(4A)(a) inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 4(2)(b)(ii)

F12

Words in reg. 22(4A)(b) inserted (30.6.2026) by The Customs (Miscellaneous Amendments) Regulations 2026 (S.I. 2026/605), regs. 1(1), 4(2)(b)(iii)

F13

Reg. 22(5) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(6)(c); S.I. 2020/1643, reg. 2, Sch.

F14

Reg. 22(5)(b) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(5)(b) (with reg. 1(2))

F15

Reg. 22(5)(d) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(5)(b) (with reg. 1(2))

Marginal citations

M1

“A transit procedure” is defined in paragraph 5 of Schedule 2 to 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. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.