Regulation 4 Notification of importationC1I1

Subject to F1paragraphs (2) F2, (3A) F3... F4(3AB) F5, (3AC), (6A) and (6C) and regulations 5 and 6, a notification of the importation of goods M1 into the United Kingdom must be given to HMRC by one of the following—

Where regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies, F8and the goods are of a type specified in a notice published by HMRC, notification must be given by the person who makes a Customs declaration in respect of the goods.

The notification must—

Where—

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with F17paragraphs (1) and (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

Where—

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are treated as being imported into the United Kingdom under article 5(2)(c) of the Channel Tunnel (Customs and Excise) Order 1990.

Where—

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

Where paragraph F23(3A), F24(3AB) or (3AC) applies, the person who made the declaration is to be treated as having been notified under paragraph 11 of Schedule 1 to the Act immediately after the person is deemed to have notified HMRC under paragraph (3A), (3AB) or (3AC).

Where—

the person must give a notification to HMRC that the goods have arrived in the United Kingdom.

A notification under paragraph (3C) must—

Where a declaration for the goods was made prior to importation and a notification of importation has not been provided or deemed to have been provided under this regulation, the person who made a customs declaration in respect of the goods must provide a notification to HMRC that the goods have arrived in the United Kingdom.

A notification referred to in paragraph (3E) must—

HMRC Commissioners must publish a notice specifying the matters referred to in paragraph (3F).

Where a notification is provided in accordance with paragraphs (3E) and (3F), the person who made the customs declaration is deemed to have provided a notification of importation in accordance with paragraphs (1) and (3), at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.

HMRC Commissioners must publish a notice specifying the matters referred to in paragraph (3) and may, for example, specify that details of the following be included in a notification of importation—

A qualifying traveller may give a F33notification of importation before importation in relation to non-commercial goods contained within accompanied baggage F34and personal gifts if—

A person may give a notification of importation before the goods arrive at a place specified in the notice made under paragraph (3) where—

Where a person has submitted information to a specified electronic system as required by regulation 26G(2)(a) (UK Continental Shelf simplified import procedure) that person is deemed to have notified HMRC in accordance with paragraphs (1) and (3) at the time the information is submitted.

Where regulation 39A (mandatory advance declarations by qualifying travellers: other chargeable goods) applies, the notification of importation must be given within a time specified in a notice published by HMRC commissioners.

Where regulation 39A applies in respect of goods; and—

notification of importation must be given at a place specified in a notice published by HMRC commissioners and in a form and manner specified in that notice.

A person is a “high risk person” for the purpose of paragraph (6C)(a) if that person is not treated as an “eligible person” under regulation 85A (authorisations not requiring an application but subject to revocation), that is they are neither—

HMRC Commissioners must publish a notice specifying the matters referred to in paragraphs (6B) and (6C).