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Regulation 29 Customs declarations made by conduct: notification, acceptance and dischargeC1I1

(1)

Paragraphs (2) to (4) apply in respect of chargeable goods where a Customs declaration for the free-circulation procedure is made by conduct as provided by section 4 of this chapter.

F1(2)

In relation to regulations 24, 25, 26A F2, 26D and 26G—

(a)

notification of importation of the goods is to be treated as occurring, as the case may be—

(i)

on entering the channel of a Customs office;

(ii)

on entering the lane past a Customs office;

(iii)

on disembarkation from the vessel; F3...

(iv)

on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 25(3B)(b); F4or

(F5v)

on submission of information to a specified electronic system in accordance with regulation 26G(2)(a) and loading the goods (or allowing them to be loaded) in accordance with regulation 26G(2)(b); and

(b)

acceptance of the Customs declaration and discharge of the goods from the free-circulation procedure are to be treated as occurring, as the case may be—

(i)

on exiting the channel;

(ii)

on exiting the lane; F6...

(iii)

on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven F7or;

(iv)

in the case of a declaration by conduct in accordance with regulation 26G(1) and (2)—

(aa)

where the submission of information to a specified electronic system is made before the vessel or aircraft arrives in Great Britain, arrival of the vessel or aircraft in Great Britain; or

(bb)

where the submission of information to a specified electronic system is made after the vessel or aircraft arrives in Great Britain, the submission being made.

(3)

In relation to regulation 26, the following are treated as occurring when the goods are delivered by F8a universal service provider to the addressee in the United Kingdom in the normal course of post—

F9(a)

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

(b)

acceptance of the Customs declaration; and

(c)

discharge M1 of the goods from the free-circulation procedure.

F10(3A)

In relation to regulation 26B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft—

(a)

notification of importation of the goods;

(b)

acceptance of the Customs declaration; and

(c)

discharge of the goods from the free-circulation procedure.

(3B)

In relation to regulation 26C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place—

(a)

notification of importation of the goods;

(b)

acceptance of the Customs declaration; and

(c)

discharge of the goods from the free-circulation procedure.

F11(3C)

In relation to regulation 26E, the following are treated as occurring when the conduct described in regulation 26E(2) occurs—

(a)

acceptance of the Customs declaration; and

(b)

discharge of the goods from the free-circulation procedure.

F12(3D)

In relation to regulation 26F, the following are treated as occurring when the goods referred to in regulation 26F(1) are imported into the United Kingdom—

(a)

notification of importation of the goods;

(b)

acceptance of the Customs declaration; and

(c)

discharge of the goods from the free-circulation procedure.

F13(3E)

In relation to regulation 26FA, the following are treated as occurring when the conduct described in regulation 26FA(2) occurs—

(a)

acceptance of the Customs declaration; and

(b)

discharge of the goods from the free-circulation procedure.

(4)

Where paragraph F14(2), (3), (3A) F15, (3B) F16, (3C) F17, (3D) or (3E) applies, no notification of the acceptance or discharge is required to be made to the declarant.

(5)

F18Subject to paragraph (5A) where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27—

(a)

notification of importation of the goods is to be treated as occurring on undertaking the conduct; and

(b)

acceptance of the Customs declaration is to be treated as occurring on completing the conduct.

F19(5A)

Where a Customs declaration for a temporary admission procedure is made in relation to goods imported at a RoRo listed location by conduct as provided by regulation 27, 27A or 27D—

(a)

notification of importation of the goods is to be treated as occurring, as the case may be—

(i)

on entering the lane past a Customs office;

(ii)

on disembarking from the vessel; or and

(iii)

on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 23(3B)(b);

(b)

acceptance of the Customs declaration is to be treated as occurring, as the case may be—

(i)

on exiting the lane; or

(ii)

on the individual driving the vehicle across the boundary of the RoRo listed location or other listed location, or allowing himself or herself to be carried in the vehicle which is so driven.

F20(5B)

Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27B, the following are treated as occurring when the individual enters the limits of a port in the United Kingdom in the pleasure craft—

(a)

notification of importation of the goods; and

(b)

acceptance of the Customs declaration.

(5C)

Where a Customs declaration for a temporary admission procedure is made by conduct as provided by regulation 27C, the following are treated as occurring when the private aircraft lands at the airport or other permitted place—

(a)

notification of importation of the goods; and

(b)

acceptance of the Customs declaration.

F21(5D)

Where a Customs declaration for a temporary admission procedure is made by conduct as provided for by regulation 27E, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27E(2) occurs.

F22(5E)

Where a Customs declaration for a free zone procedure is made by conduct as provided by regulation 27F, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27F(2)(a) or (b) occurs.

F23(5F)

When a customs declaration for a customs warehouse procedure is made by conduct as provided by regulation 27G, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27G(3) occurs.

(5G)

When a customs declaration for an inward processing procedure is made by conduct as provided for by regulation 27H, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27H(3) occurs.

(6)

Where paragraph F24(5), (5A), (5B) F25, (5C) F26, (5D) F27, (5E), (5F), or (5G) applies, no notification of the acceptance is required to be made to the declarant.

Annotations

Textual amendments

F1

Reg. 29(2) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(10)(a) (as amended by S.I. 2020/1234, regs. 1(2), 6(2)(e)); S.I. 2020/1643, reg. 2, Sch.

F2

Words in reg. 29(2) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(a)

F3

Word in reg. 29(2)(a)(iii) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(b)(i)

F4

Word in reg. 29(2)(a)(iv) substituted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(b)(ii)

F5

Reg. 29(2)(a)(v) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(b)(iii)

F6

Word in reg. 29(2)(b)(ii) omitted (13.6.2023) by virtue of The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(c)(i)

F7

Reg. 29(2)(b)(iv) and word inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(6)(c)(ii)

F8

Words in reg. 29(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(8)(a); S.I. 2020/1643, reg. 2, Sch.

F9

Reg. 29(3)(a) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(8)(b); S.I. 2020/1643, reg. 2, Sch.

F10

Reg. 29(3A)(3B) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(9)(a); S.I. 2020/1643, reg. 2, Sch.

F11

Reg. 29(3C) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(6)(a); S.I. 2020/1643, reg. 2, Sch.

F12

Reg. 29(3D) inserted (20.11.2021) by The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 2(6)(a)

F13

Reg. 29(3E) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(8)(a)

F14

Words in reg. 29(4) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(9)(b); S.I. 2020/1643, reg. 2, Sch.

F15

Words in reg. 29(4) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(6)(b); S.I. 2020/1643, reg. 2, Sch.

F16

Words in reg. 29(4) substituted (20.11.2021) by The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021 (S.I. 2021/1205), regs. 1, 2(6)(b)

F17

Words in reg. 29(4) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(8)(b)

F18

Words in reg. 29(5) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(10)(b); S.I. 2020/1643, reg. 2, Sch.

F19

Reg. 29(5A) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(10)(c) (as amended by S.I. 2020/1234, regs. 1(2), 6(2)(f)); S.I. 2020/1643, reg. 2, Sch.

F20

Reg. 29(5B)(5C) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(9)(c); S.I. 2020/1643, reg. 2, Sch.

F21

Reg. 29(5D) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(6)(c); S.I. 2020/1643, reg. 2, Sch.

F22

Reg. 29(5E) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(7)(a)

F23

Reg. 29(5F)(5G) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(8)(c)

F24

Words in reg. 29(6) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(9)(d); S.I. 2020/1643, reg. 2, Sch.

F25

Words in reg. 29(6) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(6)(d); S.I. 2020/1643, reg. 2, Sch.

F26

Words in reg. 29(6) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(7)(b)

F27

Words in reg. 29(6) substituted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(8)(d)

Marginal citations

M1

See paragraph 17 of Schedule 1 to the Act on discharge of goods from a Customs procedure.

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