Regulation 27 Retention of domestic goods status – declarationsI1 I2

United Kingdom

F1(1)

This regulation applies to goods (“regulation 27 goods”) that are—

(a)

mentioned in regulation 26(5); and

(b)

specified in a notice published by HMRC.

(2)

Provision made by or under the following provisions apply to F2regulation 27 goods with the modifications described—

(a)

section 3 of the Act (obligation to declare goods for a Customs procedure on import) as if subsection (3)(b) were omitted;

(b)

section 21(1) to (4), (7) and (8) of the Act (Customs agents); F3...

F4(ba)

section 34 of the Act (presentation of goods to Customs on import or export); and

(c)

paragraphs 1 to 17 and 19 of Schedule 1 to the Act (Customs declarations) as if paragraph 17(2) read—

“(2)
The goods are released to the free-circulation procedure when the declaration is accepted by HMRC.”.

F5(3)

The provisions referred to in paragraph (2) apply as if any reference to “chargeable goods” were a reference to regulation 27 goods.

(4)

HMRC must publish a notice for the purposes of paragraph (1).

Annotations

F1: Reg. 27(1) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(a)
F2: Words in reg. 27(2) substituted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(b)(i)
F3: Word in reg. 27(2)(b) omitted (31.1.2024) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(b)(ii)
F4: Reg. 27(2)(ba) and word inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(b)(iii)
F5: Reg. 27(3)(4) inserted (31.1.2024) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/12), regs. 1(2), 3(4)(c)