# The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, Regulation 14: Goods where Customs declaration made by conduct

Extent: E+W+S+N.I.

(1) This regulation applies to chargeable goods in respect of which a Customs declaration is made by conduct in accordance with regulation 24, 25, 26B , 26C , 26E , 26F or 26G of the Import Duty Regulations.
(2) The individual is treated as making a claim for relief in respect of the chargeable goods, as the case may be—
(a) on—
(i) entering the channel of a Customs office;
(ii) entering the lane past a Customs office;
(iii) disembarkation from the vessel;
(iv) entering the limits of the port; or
(v) loading goods, or allowing goods to be loaded, onto a vehicle,
as described in regulations 24, 25 and 26B of the Import Duty Regulations; ...
(b) in the case of a declaration by conduct in accordance with regulation 26C of those Regulations—
(i) where a report is made for the purposes of section 35 of CEMA 1979 (“a section 35 report”) before the aircraft arrives in the United Kingdom, on making the report; or
(ii) where a section 35 report is made after the aircraft arrives in the United Kingdom, on arrival in the United Kingdom; ...
(c) in the case of a declaration by conduct in accordance with regulation 26E of those Regulations, when the conduct occurs ; or
(d) in the case of a declaration by conduct in accordance with regulation 26G(1) of those Regulations, when the submission of information to a specified electronic system in accordance with regulation 26G(2)(a) and the loading of goods in accordance with regulation 26G(2)(b) is made.
(3) HMRC are treated as granting the claim for relief on, as the case may be—
(a) the individual exiting the channel;
(b) the individual exiting the lane;
(c) in the case of conduct in accordance with regulation 25(3A) of the Import Duty Regulations, the individual driving the vehicle across the boundary of the RoRo listed location, or the individual allowing himself or herself to be carried in the vehicle which is so driven;
(d) in the case of conduct in accordance with regulation 26B of those Regulations, the completion of the procedure for making a report under regulation 6 of the Pleasure Craft (Arrival and Report) Regulations 1996 ;
(e) in the case of conduct in accordance with regulation 26C of those Regulations—
(i) where a section 35 report is made before the aircraft arrives in the United Kingdom, arrival of the aircraft in the United Kingdom; or
(ii) where a section 35 report is made after the aircraft arrives in the United Kingdom, the report being made;
(f) in the case of conduct in accordance with regulation 25(3B) of those Regulations, the individual driving the vehicle across the boundary of the other listed location, or the individual allowing himself or herself to be carried in the vehicle which is so driven ;
(g) in the case of conduct within regulation 26G(1) of those Regulations, arrival of the vessel or aircraft in Great Britain or, if later, receipt by HMRC of the information provided by the importer in accordance with regulation 26G(2)(a),
unless a notification is given by HMRC in accordance with paragraph (4).
(4) Notification that HMRC have determined to refuse the claim for relief must be given—
(a) before, as the case may be—
(i) the claimant has exited the channel;
(ii) the claimant has exited the lane;
(iii) the claimant has crossed the boundary;
(iv) the procedure referred to in paragraph (3)(d) has been completed; or
(v) the relevant event referred to in paragraph (3)(e) or 3(g) has occurred; and
(b) with the notification of liability to import duty in respect of the goods to which the claim relates.
(5) Reasons for a refusal must be given with the notification of the determination.
(6) In the case of conduct in accordance with regulation 26E of the Import Duty Regulations, HMRC are treated as granting the claim for relief on the occurrence of the conduct.
(7) In the case of conduct in accordance with regulation 26F of the Import Duty Regulations, HMRC are treated as granting the claim for relief on the occurrence of the goods importation.

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Source: https://www.legislation.gov.uk/uksi/2020/1431/regulation/14 (the official version)
Page: https://openlegislation.uk/customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.