Regulation 14 Goods where Customs declaration made by conductI1I2

on—

as described in regulations 24, 25 and 26B of the Import Duty Regulations; F4...

in the case of a declaration by conduct in accordance with regulation 26C of those Regulations—

in the case of a declaration by conduct in accordance with regulation 26E of those Regulations, when the conduct occurs F7; or

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.

the individual exiting the channel;

the individual exiting the lane;

in the case of conduct in accordance with regulation 25(3A) M2 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;

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 M3;

in the case of conduct in accordance with regulation 26C of those Regulations—

in the case of conduct in accordance with regulation 25(3B) M4 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 F9;

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),

before, as the case may be—

with the notification of liability to import duty in respect of the goods to which the claim relates.