# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 26: Free-circulation procedure: posted goods


(1) 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 a 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.
(2) 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 the universal service provider.
(3) But such a declaration is to be treated as withdrawn if the goods are not delivered by the universal service provider in the normal course of post.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/26 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.