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Regulation 24 Free-circulation procedure: baggage, musical instruments and other goodsC1I1

F1(1)

An individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part C (baggage, musical instruments and other goods) of the Oral or By conduct list, if at the time of import full relief from import duty, excise duty and value added tax is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of any one or more of—

(a)

section 8 (agriculture and animals) of the UK Reliefs document;

(b)

section 37 (returned goods relief) of the UK Reliefs document;

(c)

section 42 (relief for non-commercial goods and personal gifts) of the UK Reliefs document;

(d)

section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate) of the UK Reliefs document;

(e)

section 50 (relief for human organs needed for transplant) of the UK Reliefs document; or

(f)

the Travellers’ Allowances Order 1994.

F2(1A)

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

(2)

The conduct referred to in paragraph (1) is where the individual as a pedestrian enters a channel of a Customs office whilst taking the goods with the individual.

(3)

For the purposes of paragraph (2), the channel must be—

(a)

the first such channel available to the individual to make a Customs declaration after arrival in the United Kingdom; and

(b)

either—

(i)

signed as “Green” or “Nothing to declare”; or

(ii)

the only channel which exists or is operating.

Annotations

Textual amendments

F1

Reg. 24(1) substituted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(4)(a)

F2

Reg. 24(1A) omitted (3.1.2023) by virtue of The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 2(4)(b)

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