# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 37B: Fixed transport installations


(1) The notification required by regulation 4(1) is deemed given when the operator of a fixed transport installation makes an entry in that operator's commercial records certifying that the chargeable goods imported into the United Kingdom using that installation—
(a) have arrived at the operator's plant; or
(b) have been accepted into the distribution network for those goods.
(2) That operator or the consignee of those goods is deemed to be authorised under regulation 37(1) for the purposes of that importation as governed by this regulation—
(a) if that operator or consignee is established in the United Kingdom, and
(b) if the simplified Customs declaration in regulation 36(1) is for the free-circulation procedure.
(3) Regulation 37(7) applies in relation to that operator or consignee as if the words “as a direct agent” in sub-paragraph (b), and the words of sub-paragraph (c), are omitted.
(4) Regulations 36(2) and 37(1A) to (4), and (6), do not apply in the case of that operator or consignee.
(5) But to comply with the EIDR procedure in regulation 36(1), that operator or consignee must—
(a) make the Customs declaration in two parts comprising—
(i) a simplified Customs declaration which must be made as soon as practicable after the entry in records in paragraph (1), and
(ii) a supplementary Customs declaration which must be made no later than the end of the period specified in a notice published by HMRC.
(b) comply with stipulations made in a notice published by HMRC for the purposes of this regulation and the goods in question, about—
(i) keeping records and making them available to an HMRC officer,
(ii) making declarations for appropriate time periods,
(iii) making declarations for given amounts of goods, and
(iv) the proper operation of the procedure.
(6) A notice in paragraph (5) may be modified, amended, replaced or withdrawn by a further such notice.
(7) An indirect agent making the declaration in paragraph (5)(a) on behalf of the operator or consignee must comply with the stipulations mentioned in paragraph (5)(b).
(8) Where there is compliance with the EIDR procedure as modified by paragraphs (2) to (5)(a), the notifications by HMRC under paragraphs 11(1) and 17(4) of Schedule 1 to the Act are presumed given.
(9) An operator or consignee who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being covered by paragraph (2) in relation to any further such importation unless and until an HMRC officer makes a decision to permit resumption (but an officer may make a decision that the authorisation is not to resume).
(10) An agent who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being authorised under regulation 37(1), and the authorisation is revoked.
(11) A “fixed transport installation” for these purposes is a pipe-line described by section 65 of the Pipe-lines Act 1962 or any technical means used for the continuous transport of electricity, gas or oil.
(12) This regulation only applies in relation to an importation if the operator or consignee so elects.
(13) Paragraphs (9) and (10) do not apply to any authorisation except for the purposes of this regulation.
(14) This regulation does not have effect in relation to an importation of goods into Northern Ireland.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/37B (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-37B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.