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Regulation 6 Cases where a declaration is not to be treated as an application for authorisationC1I1

(1)

Where any of paragraphs (2) to (4) applies, a declaration of goods for a relevant non-transit Part 1 procedure is not to be treated by regulation 4 as an application for authorisation.

(2)

This paragraph applies where, by virtue of regulation 23, liability to import duty is to be determined by reference to the goods as they stood when the declaration was made.

(3)

This paragraph applies where—

(a)

the declaration is for a temporary admission procedure;

(b)

the goods fall within section 27 of the temporary admission document (other goods – no economic effect); and

(c)

in the opinion of an HMRC officer M1 it is not appropriate for the declaration to be treated as an application for authorisation.

(4)

This paragraph applies where—

(a)

the declaration is—

(i)

an oral declaration of goods for a temporary admission procedure under regulation 21 of the import duty regulations; or

(ii)

for a temporary admission procedure by conduct under F1regulation 27 F2, 27A or 27D of the import duty regulations;

(b)

the declaration relates to goods that are means of transport or spare parts, accessories and equipment for means of transport; and

(c)

in the opinion of an HMRC officer there is a risk that the person in whose name the declaration is made will be involved in a breach of a Customs obligation.

(5)

Where a declaration is not to be treated as an application for authorisation by virtue of paragraph (4) HMRC must notify the person in whose name the declaration is made without delay after presentation of the goods.

Annotations

Textual amendments

F1

Words in reg. 6(4)(a)(ii) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(3); S.I. 2020/1643, reg. 2, Sch.

F2

Words in reg. 6(4)(a)(ii) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 3(3); S.I. 2020/1643, reg. 2, Sch.

Marginal citations

M1

“HMRC officer” is defined in section 37(1) of the Act.

Modifications

C1

Pts. 1-3 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.