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The Customs (Import Duty) (EU Exit) Regulations 2018

S.I. 2018/1248 · Made 29 November 2018 · Extends to United Kingdom

Not fully up to date. 4 changes made by later legislation have not yet been written into this text, which is revised to 30 June 2026.

See the changes not yet applied
ProvisionChangeMade by
reg. 43(2)substitutedCustoms (Import Duty, Transit and Miscellaneous Amendments) 2019 reg. 11(2)
reg. 43(3)substitutedCustoms (Import Duty, Transit and Miscellaneous Amendments) 2019 reg. 11(3)
reg. 43(3A)insertedCustoms (Import Duty, Transit and Miscellaneous Amendments) 2019 reg. 11(4)
Pt. 12applied (with modifications)Carbon Border Adjustment Mechanism (Administrative Provisions) 2026 reg. 3(2)(3)(7)

Exiting The European Union

Customs

Made 29th November 2018

Laid before the House of Commons 30th November 2018

Coming into force in accordance with regulation 1(2), (3) and (4)

M1The Treasury, in exercise of the powers conferred by sections 16, 21(2) and (7), 22, 23(3), (6) and (7), 27(1), 32(7), (8), (10) and (13), 33(5) and (8), 34(5), 51, 52 and 56(1) and (3) of, and paragraphs 1(7), 2(2), 3(1) and (5), 5(1), 6(1) and (2), 9(1) and 19(2) of Schedule 1, paragraphs 3(1)(b), 5, 6, 10 and 11 of Schedule 6 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 , make the following Regulations.

  1. (a)

  2. (b)

Further to section 28 of that Act, the Treasury in exercising the function of making the following Regulations have had regard to international agreements to which Her Majesty's government in the United Kingdom is a party which are relevant to the exercise of that function.

The Treasury considers it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.C1

Annotations to the whole text

Marginal citations

M1

2018 c. 22.

Modifications

C1

Regulations modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(3) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

Contents

  1. Part 1: Introductory provisions
  2. 1Citation and commencement
  3. 2Interpretation
  4. 3Establishment and notices and notifications
  5. Part 2: Presentation of goods to Customs
  6. 4Notification of importation
  7. 5No requirement to present on import: force majeure
  8. 5ANo requirement to present on import: unloading of stores from a qualifying vehicle
  9. 6No requirement to present on import: temporary unloading
  10. 6ANo requirement to present goods on import: goods that are not unloaded
  11. Part 2A: Customs control of stores
  12. 6BControl of stores on board a vehicle
  13. Part 3: Temporary storage
  14. 7Interpretation
  15. 8Temporary storage declarations
  16. 9Amendment of temporary storage declarations
  17. 10Withdrawal of temporary storage declarations
  18. 11Temporary storage declarations: failure to make and withdrawal
  19. 12Handling of goods in temporary storage
  20. 13Breach of handling requirement
  21. Part 4: Declarations
  22. Chapter 1: Preliminary
  23. 14Interpretation
  24. Chapter 2: Customs declarations
  25. UK establishment and goods excluded from sections 2 to 4 of this chapter
  26. 15Eligibility of persons to make Customs declarations: UK establishment
  27. 16Goods excluded from sections 2 to 4
  28. Customs declarations made orally
  29. 17Customs declarations made orally: general
  30. 18Free-circulation procedure: non-commercial goods, personal gifts and goods in baggage
  31. 19Free-circulation procedure: miscellaneous goods
  32. 20Temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief material
  33. 21Temporary admission procedure: miscellaneous goods and other goods
  34. 21AApplication for approval to make oral declaration under regulation 21(2)
  35. Customs declarations made in paper form
  36. 22Customs declarations made in paper form
  37. Customs declarations made by conduct
  38. 23Customs declarations made by conduct: general
  39. 24Free-circulation procedure: baggage, musical instruments and other goods
  40. 25Free-circulation procedure: miscellaneous goods
  41. 26Free-circulation procedure: posted goods
  42. 26AFree-circulation procedure: goods imported at RoRo listed locations
  43. 26BFree-circulation procedure: pleasure craft
  44. 26CFree-circulation procedure: private aircraft
  45. 26DFree-circulation procedure: goods imported at other listed locations
  46. 26EFree-circulation procedure: NATO forces
  47. 26FFree-circulation procedure: Human Organs etc. needed for transplant
  48. 26FAFree-circulation procedure: use, sale or consumption of non-domestic stores on board a non-qualifying vehicle
  49. 26GUK Continental Shelf simplified import procedure
  50. 26HPersons eligible to use UK Continental Shelf simplifications
  51. 27Temporary admission procedure: miscellaneous goods and other goods
  52. 27ZAApplication for approval to make declaration by conduct under regulation 27(1A)
  53. 27ATemporary admission procedure: goods imported at RoRo listed locations
  54. 27BTemporary admission procedure: pleasure craft
  55. 27CTemporary admission procedure: private aircraft
  56. 27DTemporary admission procedure: goods imported at other listed locations
  57. 27ETemporary admission procedure: NATO forces
  58. 27FStorage procedure: free zones
  59. 27GStorage procedure: unloading of surplus stores for storage
  60. 27HInward processing procedure: unloading of stores for refurbishment
  61. Customs declarations: consequential provision
  62. 28Customs declarations made orally: notification and acceptance
  63. 29Customs declarations made by conduct: notification, acceptance and discharge
  64. 29ZACompletion of customs declaration made under regulation 26FA
  65. Chapter 3: Simplified Customs declaration process
  66. Transitional EIDR simplified Customs declarations process
  67. 29ADefinitions: transitional EIDR simplified Customs declaration process
  68. 29BPersons eligible to complete Part 1 of the transitional EIDR simplified Customs declaration process
  69. 29CTransitional EIDR simplified Customs declaration process
  70. 29DTransitional EIDR procedure
  71. 29ETransitional EIDR procedure – verification
  72. 29FExtended periods to make available documents for inspection
  73. General
  74. 30Definition: simplified Customs declaration process
  75. 31Persons authorised to use the simplified Customs declaration process
  76. 32Simplified Customs declaration process
  77. 33Periods to make supplementary Customs declarations Repealed
  78. 34Extended periods to make available documents for inspection
  79. 35Exceptions to requirement to make a supplementary Customs declaration
  80. Simplified Customs declarations using the EIDR procedure
  81. 36EIDR procedure
  82. 37Persons authorised to use the EIDR procedure
  83. 37BFixed transport installations
  85. 37APersons authorised to use the simplified Customs declaration process and EIDR procedure – transitional authorisations Repealed
  86. Chapter 4: Customs declarations: different types of goods in consignments
  87. 38Different types of goods in a consignment
  88. Chapter 5: Advance electronic declarations by qualifying travellers
  89. 39Advance electronic declarations by qualifying travellers : personal gifts and non-commercial goods
  90. Chapter 5A: Other advance declarations by qualifying travellers
  91. 39AMandatory advance declarations by qualifying travellers: other chargeable goods
  92. 39BVoluntary advance declarations by qualifying travellers: other chargeable goods
  93. Part 5: Notification and discharge of liability
  94. 40Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedure
  95. 40ANotification of a liability to pay import duty where declaration made by carnet
  96. 41Discharge of liability to import duty
  97. Part 6: Payment
  98. 42Interpretation
  99. 43Payment of import duty
  100. 44Suspension of period for payment
  101. 45Interest on late payment of import duty
  102. Part 7: Remission and repayment of import duty
  103. Chapter 1: Preliminary
  104. 46Interpretation
  105. Chapter 2: Reduced duty cases
  106. 47Reduced duty cases
  107. 48Incorrect amount of import duty
  108. 49Lower rate of import duty applied incorrectly
  109. 50Lower rate of import duty available
  110. 51Defective and non-compliant chargeable goods
  111. 52Just and equitable reduction
  112. 53Withdrawal of a Customs declaration
  113. 53ATrade remedy repayment investigations
  114. 53BRepayment of import duty following Trade Remedies Authority review
  115. Chapter 3: Applications for remission and repayment
  116. 54Remission
  117. 55Repayment
  118. 56Applications for remission and repayment of duty
  119. 57Applicants
  120. 58Content of applications
  121. 59Time periods for applications
  122. Chapter 4: Post-application
  123. 60Meaning of “application”
  124. 61Inspection of goods
  125. 62Determinations to grant applications
  126. 63Acceptance and rejection
  127. 64Determinations
  128. 65Where rejection or refusal is required
  129. 66Lower rate of import duty available: required rejection
  130. 67Defective and non-compliant chargeable goods: required conditions
  131. 67AGoods which cease to be chargeable goods
  132. 68Interest payable by HMRC
  133. Chapter 5: Remission or repayment made in error
  134. 69Remission or repayment made in error
  135. Chapter 6: Remission or repayment without an application
  136. 70Remission or repayment without an application
  137. Chapter 7: Remission in cases of relevant breaches and in cases of minimal liability
  138. 71Interpretation applicable to chapter 7
  139. 72Relevant breaches or failures
  140. 73No significant effect on procedures
  141. 74No applications for remission of duty
  142. 75No avoidance of liability
  143. 76Goods leaving the United Kingdom
  144. 77Assistance to HMRC
  145. 78Minimal liability to import duty
  146. 79Time periods
  147. Part 8: Customs agents
  148. 80Residence or establishment in the United Kingdom
  149. 81Transitional provision – declarations made before IP completion day
  150. 82Disclosure of an appointment
  151. 83Disclosure of withdrawal of an appointment
  152. Part 9: Approvals and authorisations and authorised economic operators
  153. 84Interpretation
  154. 85Application for approval
  155. 85AAuthorisations not requiring an application but subject to revocation
  156. 86Cases in which an application for approval may not be made
  157. 87HMRC to consider whether an approval falls to be determined
  158. 88Appeal where HMRC fail to consider an application
  159. 89Grant or refusal of an application for approval
  160. 90Notification of HMRC of change of circumstances relating to an approval
  161. 91Amendment, suspension or revocation of approval
  162. 92Transitional provision – approval or authorisation granted before IP completion day
  163. 93Eligibility criteria for authorised economic operators
  164. Part 10: Guarantees
  165. 94Interpretation
  166. 95Guarantee
  167. 96Guarantors
  168. 97Single and comprehensive guarantees
  169. 98Specified amount
  170. 99Specified amount: reduced amounts and waivers in relation to comprehensive guarantees
  171. 100Discharge of guarantees
  172. 101Cases where no guarantee is required
  173. Part 11: Domestic goods
  174. 102Retention of domestic status
  175. 103Goods presumed not to be domestic goods
  176. 104Goods not regarded as domestic goods: animals
  177. 105Goods regarded as domestic goods: fish
  178. 105AGoods not regarded as domestic goods: goods in UK sector of the continental shelf
  179. 106Evidence that goods are domestic goods
  180. Part 12: Valuation of chargeable goods
  181. Chapter 1: Preliminary
  182. 107Interpretation
  183. Chapter 2: Use of Methods of valuation
  184. 108Use of Methods of valuation
  185. 109Values undetermined when Customs declaration would otherwise be accepted
  186. 110Provision of evidence
  187. Chapter 3: Transaction value: specified matters – included elements
  188. 111Transaction value: included items
  189. 112Transaction value: further included items – partial value
  190. 113Transaction value: further included items - royalties
  191. 114Transaction value: adjusted amounts
  192. 114ATransaction value: retrospectively adjusted amounts
  193. 114BTransaction value: pro rata amounts
  194. Chapter 4: Transaction value: specified matters – excluded elements
  195. 115Transaction value: excluded items
  196. 116Transaction value: further excluded items - royalties
  197. 117Transaction value: further excluded items – finance interest
  198. 118Transaction value: further excluded items – costs during storage and increase in value
  199. Chapter 5: Methods of valuation
  200. 119Method 1 valuation
  201. 120Method 2 valuation
  202. 121Method 3 valuation
  203. 122Method 2 and Method 3 valuation: identification of transaction values
  204. 123Method 4 valuation – other than goods to which regulation 124 applies
  205. 124Method 4 valuation – fresh fruit and vegetables
  206. 125Method 5 valuation
  207. 126Method 6 valuation
  208. Chapter 6: Comparable, identical and similar goods and related persons
  209. 127Comparable, identical and similar goods
  210. 128Related persons
  211. Part 13: Chargeable goods destined for RoRo listed locations
  212. 129Interpretation
  213. 130RoRo listed locations
  214. 131Chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations
  215. Part 13B: Unaccompanied goods
  216. 131BUnaccompanied goods
  217. 131CUnaccompanied goods: making of declarations
  218. Part 13C: Chargeable Goods Destined for Other Listed Locations
  219. 131DInterpretation
  220. 131EOther listed locations
  221. 131FChargeable goods carried by relevant vehicles destined for other listed locations: making of declarations
  222. Part 13D: Goods intended to be carried in a shuttle train
  223. 131GGoods intended to be carried in a shuttle train
  224. 131HGoods intended to be carried in a shuttle train: making of declarations
  225. Part 13E: Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations
  226. 131IRegulation 131I
  227. Part 14: Fees
  228. 132Interpretation
  229. 133Fees authorised
  230. 134Requested attendance at premises or vehicles on a Sunday or other non-working days
  231. 135Requested attendance further to section 159(1) of CEMA 1979
  232. 136Goods requiring special care or treatment
  233. 137Examination and taking samples of goods
  234. 138Destruction of goods
  235. 138AFees specified in a notice
  236. 139Fees authorised and functions
  237. 140Amount of fees
  238. 141Discretion to reduce or waive fees
  239. 142Payment of fees
  240. Part 15: Transitional and savings provisions
  241. Chapter 1: Preliminary
  242. 143Interpretation
  243. Chapter 2: Continued effect and cessation of effect of the EUCL and evidence
  244. 144Continued effect and cessation of effect of the EUCL
  245. 145Evidence required by notice
  246. Chapter 3: Non-Union goods imported before IP completion day
  247. 146Transitional and saving provision under chapter 3
  248. 147Goods notified as arriving on or after IP completion day
  249. 148Goods held in a temporary storage facility Not yet in force
  250. 149Goods declared to a customs procedure
  251. 150Goods located in the United Kingdom released to a special procedure Not yet in force
  252. Chapter 4: End-use procedure
  253. 151Transit procedure Not yet in force
  254. 152Outward processing procedure
  255. 153End-use procedure
  256. 154Cessation of the EUCL
  257. Chapter 5: Cessation of effect of the EUCL
  258. 155Cessation of effect of the EUCL
  259. Chapter 6: Special procedures: additional provision
  260. 156Goods located outside the United Kingdom
  261. 157Goods discharged from a customs procedure
  262. Chapter 7: ...
  263. 158Union goods: movement beginning before exit day Repealed
  264. 159Regulation 159 Repealed
  265. 160Regulation 160 Repealed
  266. 161Regulation 161 Repealed
  267. Signature
  268. Explanatory note