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Regulation 36 EIDR procedureC1I1I2

United Kingdom

(1)

“EIDR procedure” means to make a simplified Customs declaration by way of entering into an 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)

But no simplified Customs declaration may be made using the EIDR procedure in respect of—

F1(a)

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

(b)

a declaration for a transit procedure;

F2(c)

a declaration for the free-circulation procedure or an authorised use procedure where, were the declaration made and accepted, the goods would be subject to the suspension of excise duty; or

(d)

a Customs declaration which also is required to constitute an entry summary declaration.

F3(2A)

If an HMRC officer is satisfied the goods have been presented to Customs on import, 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 EIDR procedure; and

(b)

the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

(3)

In paragraph (1), “EIDR electronic system” means an electronic system which is—

(a)

operated by the person making the Customs declaration; and

(b)

used for keeping and maintaining records (“EIDR records”) of the matters in sub-paragraphs (a) to (c) of paragraph (1).

Annotations

Textual amendments

F1

Reg. 36(2)(a) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(11); S.I. 2020/1643, reg. 2, Sch.

F2

Reg. 36(2)(c) substituted (31.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(3)(a), 2(9)

F3

Reg. 36(2A) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 3(11); S.I. 2020/1643, reg. 2, Sch.

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

I2

Reg. 36 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)