OpenLegislation

Paragraph 2 I1I2C1C2

United Kingdom

(1)

A person may make a Customs declaration in respect of any chargeable goods if—

(a)

the person is able to present the goods to Customs on import, or

(b)

the person is able to secure that the goods are presented to Customs on import.

(2)

HMRC Commissioners may by regulations provide that, in addition to meeting the requirements of sub-paragraph (1), persons may make Customs declarations only if—

(a)

they are established F1in, or outside, a specified place,

(b)

they otherwise have F2, or do not have, a specified connection to F3a specified place, or

(c)

they meet any other specified conditions.

Annotations

Textual amendments

F1

Words in Sch. 1 para. 2(2)(a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 8(3)(a) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F2

Words in Sch. 1 para. 2(2)(b) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 8(3)(b)(i) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F3

Words in Sch. 1 para. 2(2)(b) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 8(3)(b)(ii) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Modifications

C1

Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 27; S.I. 2020/1643, reg. 2, Sch.

C2

Sch. 1 paras. 1-17 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 20; S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Sch. 1 para. 2 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2

Sch. 1 para. 2 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)

Notes on Schedule 1

Modifications

C1

Sch. 1 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 5(5) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.