Statutory guidance

Notice made under the Cash Controls Amendment EU Exit Regulations 2019

Updated 9 October 2024

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The following has force of law under paragraph 3 of Article 3 of Regulation (EC) 1889/2005 of the European Parliament and of the Council of 26 October 2005, as these regulations apply as assimilated law under section 3 of the European Union (Withdrawal) Act 2018.

(i) Form and manner of declaration for cash entering or leaving Great Britain at any location

Electronic declarations

The declaration referred to in Article 3(1) of Regulation (EC) 1889/2005 of the European Parliament and of the Council of 26 October 2005 (cash controls regulations) may be made by completing the electronic form Declare cash you carry into or out of Great Britain and submitting this to HMRC electronically.

This electronic form must be submitted to HMRC within the period (the declaration period):

  • starting 72 hours before the cash is expected to be carried into or out of Great Britain (whichever is appropriate); and
  • ending at the time at which the cash is carried into or out of Great Britain.

If, within this declaration period the declarant becomes aware that any details on an electronic form they have submitted are incorrect or incomplete, a new declaration in respect of the cash must be submitted to HMRC within the declaration period.

The following paragraphs provide for alternative ways in which the declaration referred to in Article 3(1) of the cash control regulations can be made at certain locations.

(ii) Alternative form and manner of declaration for cash entering or leaving Great Britain

Part A: Declarations made in writing at specified locations

Where cash is carried into or out of Great Britain at one of the locations specified below, the declaration referred to in Article 3(1) of the cash controls regulations may also be made by the person who is carrying the cash, by:

  • completing paper Form BOR9011 (Border Force 01/21), which is available at those locations and
  • leaving a copy of the completed form in a marked HMRC drop box, at the time that the cash is carried into or out of Great Britain

The locations specified for this part are:

  • Stansted Airport
  • London City Airport
  • Luton Airport
  • Bristol Airport
  • London Gatwick North Terminal
  • London Gatwick South Terminal
  • London Heathrow

Part B: Declarations made by telephone

Where:

  • cash is carried into or out of Great Britain at a location that is not a specified for the purposes of Part A; and
  • the person who is carrying the cash is not capable of completing the electronic form described in section (i) above

that person may make a declaration by one of the following methods:

  • if cash is carried into or out of Great Britain at a ‘red phone’ location: by using the red phone at a port to make a declaration orally to an HMRC officer, before the cash is carried into or out of Great Britain (whichever is appropriate).
  • if cash is carried into or out of Great Britain at a location that is not a ‘red phone’ location: by telephoning 0300 322 9434 and making a declaration orally to an HMRC officer, before the cash is carried into or out of Great Britain (whichever is appropriate)

The ‘red phone’ locations are:

  • Cheriton Channel Tunnel Terminal, Folkestone
  • Eurotunnel Le Shuttle, UK Terminal
  • Ashford Road, Folkestone, CT18 8XX
  • Dover Eastern Docks, Dover, Kent, CT17 9BU
  • Eurostar St Pancras International, Euston Road, Kings Cross, London, N1C 4QP
  • Port of Felixstowe, Felixstowe Dock, Dock Road, Felixstowe, IP11 3SY
  • Fishguard Harbour, Dyfed, Pembrokeshire, SA64 0BU
  • Harwich International Port Limited, Parkeston, Harwich, Essex, CO12 4SR
  • Heysham Port, Heysham, Lancashire, LA3 2XF
  • Port of Holyhead, Stena House, Holyhead, Anglesey, LL65 1DQ
  • Port of Hull, Port House, Northern Gateway, Hull, East Yorkshire, HU9 5PQ
  • Immingham Docks, South Humberside, Lincolnshire, DN40 2LZ
  • Killingholme Port, Clough Lane, North Killingholme, North Lincolnshire, DN40 3JP
  • Port of Liverpool, Maritime Centre, Liverpool, Merseyside, L21 1LA
  • Newhaven Ferry Terminal, Railway Approach, Newhaven BN9 0DF
  • Pembroke Port, The Royal Dockyard, Pembroke, Pembrokeshire, SA72 6TD
  • Plymouth, Millbay Docks, Plymouth, Devon, PL1 3EF
  • Poole New Harbour Road, Hamworthy, Poole, Dorset, BH15 4AJ
  • Portsmouth International Port, Harbour Offices, George Byng Way, Portsmouth, Hampshire, PO2 8SP
  • Purfleet Port, London Road, Purfleet, Essex, RM19 1PD
  • Port of Ramsgate, Royal Harbour Approach, Ramsgate, Kent, CT11 9FT
  • Sheerness Docks, Sheerness, Kent, ME12 1RS
  • Teesport, Grangetown, Middlesbrough, Yorkshire, TS6 6UD
  • Tilbury Freeport, Tilbury, Essex, RM18 7EH
  • Port of Tyne International Passenger Terminal, North Shields, Tyne and Wear, NE29 6EE
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