# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 22: Customs declarations made in paper form


(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 except 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 a notice providing the form referred to in paragraph (2).
(4) A person may make a Customs declaration in paper form for a transit procedure ... by means of—
(a) a paper version of a TIR carnet;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
as appropriate to the procedure and the goods.
(4A) Subject to paragraph (4B), a person may make a Customs declaration in paper form for a free-circulation procedure, a transit procedure or a temporary admission procedure by means of—
(a) a paper version of an ATA Carnet; or
(b) a paper version of a CPD carnet.
(4B) An ATA carnet must not be used to declare goods submitted to a universal service provider.
(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;
(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;
(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/22 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.