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Regulation 30 Definition: simplified Customs declaration processC1I1I2

(1)

“Simplified Customs declaration process” means the process in relation to Customs declarations provided by regulation 32 such that the requirements made by or under Part 1 of the Act in relation to Customs declarations which would otherwise apply are disapplied or simplified.

(2)

The simplified Customs declaration process does not apply to a Customs declaration made for a transit procedure F1or F2in any case specified in a notice published by HMRC.

Annotations

Textual amendments

F1

Words in reg. 30(2) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(8)

F2

Words in reg. 30(2) substituted (1.7.2022) by The Customs (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/628), regs. 1(3), 4(3)

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. 30 in force at 2.1.2019 for specified purposes, see reg. 1(4)(b)

I2

Reg. 30 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Notes on Chapter 3

Modifications

C1

Pt. 4 Ch. 3 s. 3 revocation of earlier affecting provision S.I. 2019/326, reg. 9(2)(c) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(f)