# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 29D: Transitional EIDR procedure


(1) “Transitional EIDR procedure” means to make a transitional simplified Customs declaration by way of entering into a transitional EIDR electronic system—
(a) the declaration;
(b) the information required to be contained in the declaration; and
(c) the documents required to accompany the declaration.
(2) Acceptance of the Customs declaration and release of the goods to the free-circulation procedure are to be treated as occurring at the later of—
(a) the time of completion of the transitional EIDR procedure; and
(b) the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.
(3) In paragraph (1), “transitional EIDR electronic system” means an electronic system which is—
(a) operated by the person making the transitional simplified Customs declaration; and
(b) used for keeping and maintaining records (“transitional EIDR records”) of the matters in sub-paragraphs (a) to (c) of paragraph (1).

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/29D (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-29D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.