Regulation 26 Free-circulation procedure: posted goodsC1I1
Subject to paragraph (3), a person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of goods which are to be delivered by F1a universal service provider and consist of goods in respect of which, at the time of import, a relief from import duty is available to the addressee of the goods.
The conduct referred to in paragraph (1) is where the person allows the goods to be imported into the United Kingdom by submitting them to F2the universal service provider.
But such a declaration is to be treated as withdrawn if the goods are not delivered by F3the universal service provider in the normal course of post.
Annotations
Textual amendments
- F1
Words in reg. 26(1) 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(7)(a); S.I. 2020/1643, reg. 2, Sch.
- F2
Words in reg. 26(2) 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(7)(b); S.I. 2020/1643, reg. 2, Sch.
- F3
Words in reg. 26(3) 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(7)(c); S.I. 2020/1643, reg. 2, Sch.
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. 26 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.