# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 5: No requirement to present on import: force majeure


(1) There is no requirement for a person to present goods to Customs on import if in the opinion of an HMRC officer the importation was not intended and was caused by abnormal and unforeseeable circumstances beyond that person's control.
(2) In considering whether an importation was not intended and was caused by abnormal and unforeseeable circumstances beyond a person's control, an HMRC officer must consider the following criteria—
(a) whether or not the goods are salvage;
(b) the location of the goods;
(c) whether or not the owner of the goods can be identified; and
(d) whether or not the person who would otherwise be required to present the goods acted reasonably in all the circumstances.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/5 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.