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Regulation 4 Making of a Customs declaration for the free-circulation procedureC1I1I2

United Kingdom

(1)

The eligible person may, by conduct of a description specified in a public notice given by HMRC Commissioners, declare the goods for the free-circulation procedure M1.

(2)

An individual may make such a declaration, by such conduct, on behalf of the eligible person in any case specified in the public notice.

(3)

The declaration is treated as constituting notification of the importation of the goods into the United Kingdom for the purposes of section 34(1)(b) of the Act.

(4)

The person who made the declaration is to be treated as having been notified under paragraph 11 of Schedule 1 to the Act at the time that the conduct occurs.

(5)

Once the conduct occurs, the goods—

(a)

are to be treated as having been released to the free-circulation procedure;

(b)

cease to be chargeable goods; and

(c)

become domestic goods.

Annotations

Marginal citations

M1

“The free-circulation procedure” is defined in section 3 of the Act.

Modifications

C1

Pt. 2 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 35; S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 4 not in force at made date, see reg. 1(2)

I2

Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.