{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27ZA",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27ZA.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/27ZA",
  "kind": "regulation",
  "number": "27ZA",
  "heading": "Application for approval to make declaration by conduct under regulation 27(1A)",
  "text": "(1) To make a Customs declaration for a temporary admission procedure by conduct under regulation 27(1A) (temporary admission procedure: miscellaneous goods and other goods), an individual must make an application to an HMRC officer for approval to do so, in accordance with the requirements of a notice published by HMRC.\n(2) HMRC must publish a notice specifying the matters referred to in paragraph (1), and that notice must specify—\n(a) the time by which, and the place to which, an application for approval under paragraph (1) must be made;\n(b) the form and manner of such an application; and\n(c) any information to be included in such an application.\n(3) An HMRC officer may grant an application made under paragraph (1) where they consider that the making of a Customs declaration by conduct is justified, taking into consideration factors specified in a notice published by HMRC.\n(4) HMRC must publish a notice specifying the matters referred to in paragraph (3).\n(5) Where an application made under paragraph (1) is granted, the officer may impose conditions on the making of the declaration in any approval granted under paragraph (3).\n(6) Where—\n(a) an application is made under paragraph (1); and\n(b) a time limit specified in paragraph (7), for the purposes of this paragraph, expires before that application is determined,\nthe application will be treated as refused.\n(7) The time limits specified for the purposes of paragraph (6) are—\n(a) in a case where an entry summary declaration in respect of the goods is required under Article 127 of the UCC, the time limit for lodging that declaration in accordance with Articles 105 to 109 of the Delegated Regulation;\n(b) in a case where a Customs declaration is required to be made before the goods are imported into the United Kingdom in accordance with—\n(i) regulation 39A (mandatory advance declarations by qualifying travellers: other chargeable goods);\n(ii) regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations);\n(iii) regulation 131C (unaccompanied goods: making of declarations);\n(iv) regulation 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations); or\n(v) regulation 131H (goods intended to be carried in a shuttle train: making of declarations),\nthe time by which the applicable declaration must be made.\n(8) Part 9 of these Regulations does not apply to applications under paragraph (1), or to any decision relating to such an application.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 27ZA inserted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/27ZA",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}