Regulation 26G UK Continental Shelf simplified import procedureF1

Subject to paragraph (4), an eligible person (P) who has exported from Great Britain to an installation on the UK sector of the continental shelf—

may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of P’s re-importation of the goods from the installation if, at the time of import, full relief from import duty is available to P by virtue of section 37 of the UK Reliefs document (returned goods relief).

The conduct referred to in paragraph (1) is where—

HMRC must publish a notice specifying the electronic system for the purpose of paragraph (2)(a), the information required to be submitted, the form and manner in which that information must be provided and the time by which it must be submitted.

Paragraph (1) does not apply where the goods imported are—

In this regulation—

• “eligible person” has the meaning given in regulation 26H (persons eligible to use the UK Continental Shelf simplifications);

• “excise goods” means goods which are chargeable with excise duty and goods which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979; and

• “installation” means an artificial island, a fixed or floating installation or any other structure.