Notice

Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018

Updated 17 April 2024

1. The following notice has force of law, by virtue of Regulation 4(2) of the Customs (Import Duty) (EU Exit) Regulations 2018   

Goods specified for the purposes of regulation 4(2) include those which are subject to Article 4(1) of Council Regulation (EC) No 338/97 of 9 December 1996 on the protection of species of wild fauna and flora by regulating trade therein.

2. The following notice has force of law, by virtue of Regulation 4(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 

Where goods fall within regulation 4(2) of the Customs (Import Duty) (EU Exit) Regulations 2018 and are goods that are subject to Article 4(1) of Council Regulation (EC) No 338/97 of 9 December 1996 on the protection of species of wild fauna and flora by regulating trade therein, notification of import must be made by completion of the requirements set out in Article 4(1) of Council Regulation (EC) No 338/97.

3. The following notice has force of law by virtue of Regulations 4(3) and 4(4) of the Customs (Import Duty) (EU Exit) Regulations 2018 in respect of goods for NATO forces covered by a NATO 302 form

The notification of importation can be made by the submission of a NATO 302 form.

The submission of a NATO 302 form can be made by a person who is a representative of NATO forces.

The following procedural rules apply.

NATO 302 form shall be completed for all import movements of goods for NATO forces.

The NATO forces shall ensure that the relevant details pertaining to the import are entered on the NATO 302 form prior to the departure of the goods movement from a NATO country to the UK.

The movement of goods to the UK will be under transit using the NATO 302 form.

On arrival at the UK office of destination the forms must be signed and stamped by the NATO forces representative.

Copies of the NATO 302 form must be given to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces when the goods consignment has arrived at the NATO forces office of destination in the UK.

4. The following paragraph has force of law, by virtue of Regulation 4(3)(a), 4(3)(b) and 4(4) of the Customs (Import Duty) (EU Exit) Regulations 2018

Where an electronic advanced declaration is made by a qualifying traveller in respect of non-commercial goods or personal gifts in accompanied baggage, notification of import must include the following information:

• name of importer
• passport number
• date and time of arrival into the UK
• description of goods declared

5. The following notice has force of law, by virtue of Regulations 4(3)(a), 4(3)(b) and 4(4) of the Customs (Import Duty) (EU Exit) Regulations 2018

The notification of importation of goods into the United Kingdom required by Regulation 4 of the Customs (Import Duty) (EU Exit) Regulations 2018 must be made electronically or, in the case of oral or paper declarations, by notifying the arrival of the goods to the Officer to whom the declaration is submitted.

Electronic notification must provide the following information to HMRC:

• goods item number, if available
• signature/authentication
• identifiers of previous documents, such as a Master Reference Number (MRN) or Inventory Consignment Reference (ICR) for any entry summary declaration, customs declaration or temporary storage declaration made in respect of the goods
• Local Reference Number (LRN)
• representative identification number, where one has been appointed
• representative status code, where one has been appointed
• identification number of the person presenting the goods, such as EORI or badge code
• location of goods
• mode of transport at the border
• identification of actual means of transport crossing the border
• identity of active means of transport crossing the border

For rolling stock, the notification of importation must be made by submission to HMRC of a full Customs declaration using the location code for Dollands Moor freight yard.

Where an individual importing both domestic and chargeable goods submits the declaration for the chargeable goods orally or by paper form, they must also notify the arrival of the domestic goods to the Officer to whom they are submitting the declaration.

Electronic notification must be made to either HMRC’s declaration system or a commercial system operated by an approved port.

Where the oral or paper declaration process is being used, notification must be made at one of the following locations:

Region	City or town	Office
South	Bristol	UKBF, Bristol International Airport
South	Bristol	Avonmouth 1
South	Dover	Dover (OTS) Freight Clearance
South	Plymouth	Falmouth
South	Plymouth	Plymouth Teignmouth
South	Southampton	Southampton (Container Port in the docks)
South	—	Poole Ferry Terminal
South	Portsmouth	Portsmouth port
South	—	Exeter Airport
South	—	Plymouth Docks
South	—	Bournemouth (Hurn) Airport
South	—	Southampton (Eastleigh) Airport
South	—	Newquay airport
South	—	Newhaven port
Heathrow	Hounslow	London Heathrow Cargo (Custom House)
Heathrow	London Heathrow, Hounslow	London Heathrow Airport (Red channels)
Heathrow	Brize Norton	Brize Norton
Heathrow	—	Farnborough Airport
Heathrow	Northolt	Northolt Airport
Central	Stansted	Stansted Airport
Central	London	London City Airport
Central	Birmingham	Birmingham Airport
Central	Felixstowe	Felixstowe
Central	—	Harwich
Central	Luton	Luton Airport
Central	—	Norwich Airport
Central	—	Southend Airport
Central	Tilbury	Tilbury
Central	Stanford-le-Hope, Essex	London Gateway Port
Central	Castle Donington, Derby	East Midlands Airport
South	—	Newport
South	Barry, Nr. Cardiff	Cardiff International Airport
South	Llanishen, Cardiff	Cardiff
South	—	Swansea
South	—	Barry Dock
South	Gatwick Airport	London Gatwick Airport Cargo Dist.
South	—	Pembroke Dock
North	—	Holyhead
North	Belfast	Belfast EPU (Carne House- Belfast Docks)
North	Hull	Hull
North	Immingham	Immingham
North	Liverpool	Liverpool, Seaforth S2 Berth
North	Manchester	Manchester Airport
North	Salford	National Clearance Hub
North	Newcastle	Newcastle Airport
North	—	Durham Tees Valley (Teeside Apt)
North	Aberdeen	Aberdeen Airport
North	—	Prestwick Airport
North	—	Edinburgh Airport
North	Glasgow	Glasgow Airport

6. The following paragraph has force of law by virtue of Regulation 4(3)(c)(i) of the Customs (Import Duty) (EU Exit) Regulations 2018

For goods that were subject to Regulations 6 or 6A — because they were not unloaded or only temporarily unloaded from a vessel, train or aircraft at a place in the United Kingdom — immediately before they are finally unloaded in the United Kingdom, the place referred to in regulation 4(3)(c)(i) is the place that the goods are finally unloaded in the United Kingdom.

7. The following notice has force of law by virtue of Regulation 4(3)(c)(i) of the Customs (Import Duty) (EU Exit) Regulations 2018

For the purposes of Regulation 4 of the Customs (Import Duty) (EU Exit) Regulations 2018, the place where notification of the importation of goods into the United Kingdom must be given is:

• the place where the goods are imported, or
• a rail freight terminal or rolling stock depot specified below, where this is the end destination

7.1 Rail freight terminals

Depot name	Location	Depot address
Arlington Fleet Group Limited	Hampshire	Arlington Fleet Group Limited Railway Works Campbell Road Eastleigh Hampshire SO50 5AD
Colas Rail Rugby	Warwickshire	Colas Rail Rugby Colas Rail Operations Centre Mill Road Rugby Warwickshire CV21 1BE
Derby Etches Park T&RSMD	Derby	Derby Etches Park T&RSMD Deadman’s Lane Derby DE24 8BS
Derby Railway Works	Derby	Derby Railway Works Bombardier Transportation UK Ltd Litchurch Lane, Derby DE24 8AD
Doncaster Roberts Road Depot	Doncaster	Roberts Road Depot Roberts Road Balby Doncaster DN4 0JT
Freightliner — Crewe Basford Hall Yard	Crewe	Freightliner — Crewe Basford Hall Yard Basford Hall Off Gresty Road Crewe CW2 5AA
Freightliner Leeds Vehicle Maintenance Facility	Leeds	Freightliner Leeds Vehicle Maintenance Facility Midland Road Hunslet Leeds West Yorkshire LS10 2RJ
Freightliner Manchester Vehicle Maintenance Facility	Manchester	Freightliner Manchester Vehicle Maintenance Facility Guide Bridge Manchester M34 5HF
Freightliner Maritime Terminal	Southampton	Freightliner Maritime Terminal Western Docks Southampton SO15 0GN
Freightliner Millbrook Terminal	Southampton	Freightliner Millbrook Terminal Millbrook Point Road Southampton SO15 0AB
Grangemouth Rail Freight Terminal	Falkirk	Grangemouth Rail Freight Terminal Laurieston Road Grangemouth Falkirk FK2 7AJ
Ipswich Maintenance Facility	Ipswich	Ipswich Maintenance Facility Freightliner Ancaster Road Ipswich IP2 9AA
Ipswich Top Yard Freightliner Vehicle Maintenance Facility	Ipswich	Ipswich Top Yard Freightliner Vehicle Maintenance Facility Ranelagh Road Ipswich IP2 0AF
Margam Knucle Yard	Port Talbot	Margam Knucle Yard Abbey Works Margam Port Talbot SA13 2NG
Mossend Euroterminal	Lanarkshire	Mossend Euroterminal McNeil Drive Eurocentral Motherwell Lanarkshire ML1 4UR
Motorail UK Limited	Warwickshire	Motorail UK Limited Quinton Rail Technology Centre Station Road Long Marston Warwickshire CV37 8PL
Network Rail East Lancashire Railway	Lancashire	Network Rail East Lancashire Railway Locomotive Works (T&RS Offices) Baron Street Bury Lancashire BL9 0TY
Network Rail — High Output Operating Base	Swindon	Network Rail, High Output Operating Base Transfer Bridge Industrial Estate County Road Swindon SN1 2EL
Peterborough	Peterborough	GB Railfreight Peterborough Depot Off Maskew Avenue Peterborough PE1 2AS
Railway Technical Centre — Derby	Derby	Railway Technical Centre — Derby Loram 500 London Rd Derby DE24 8BQ
Southampton Maritime Maintenance Depot	Southampton	Southampton Maritime Maintenance Depot Western Docks Southampton SO15 0GN
Tarmac	Derbyshire	Tarmac Tunstead Quarry Wormhill Nr Buxton Derbyshire SK17 8TG
Tarmac Cement Plant	Dunbar	Tarmac Cement Plant Dunbar EH42 1SL
Tees Yard	Stockton on Tees	Tees Yard Middlesbrough Road Stockton on Tees TS17 7BN
Telford International Railfreight Park	Shropshire	Telford International Railfreight Park Off Hortonwood Roundabout Wellington Shropshire TF1 1LX

7.2 Rail depots — rolling stock

Depot name	Location	Depot address
Ashford	Ashford	Ashford Train Maintenance Centre Station Approach Ashford TN23 1EZ
Axiom Rail (Stoke) Ltd	Staffordshire	Axiom Rail (Stoke) Ltd Whieldon Road Stoke-on-Trent Staffordshire ST4 4HP
Bescot Traction and Maintenance	West Midlands	Bescot Traction and Maintenance Depot Westmore Way Wednesbury West Midlands WS10 0UJ
Bounds Green	London	Bounds Green Train Maintenance Centre Bridge Road London N22 7SE
Cardiff Canton Traction and Maintenance	Cardiff	Cardiff Canton Traction and Maintenance Depot Leckwith Road Cardiff CF11 6SY
Carlisle Kingmoor Yard	Carlisle	Carlisle Kingmoor Yard Off Cargo Road Carlisle CA6 4BA
Clayhills	Aberdeen	Aberdeen Clayhills Service Delivery Depot 1 South College Street Aberdeen AB11 6JW
Craigentinny	Edinburgh	Craigentinny Train Maintenance Centre 167 Mountcastle Crescent Edinburgh EH8 7TE
Doncaster	Doncaster	Doncaster Carr Train Maintenance Centre Ten Pound Walk Doncaster DN4 5HX
Doncaster Belmont	Doncaster	Doncaster Belmont Balby Carr Bank Doncaster DN4 8DE
Eastleigh Works	—	Arriva Traincare — Eastleigh Works 8 Campbell Road Eastleigh S050 5AE
Ferme Park Sidings	London	Cranford Way Hornsey London N8 9DG
GB Railfreight	Eastleigh	Eastleigh East Yard Dutton Lane Eastleigh SO50 6AA
Harry Needle Railroad Company (HNRC)	Worksop	Harry Needle Railroad Company Rail Maintenance Depot Babbage Way (off Sandy Lane) Worksop S80 1UQ
Harwich Parkeston Sidings	Harwich	Harwich Parkeston Sidings Harwich CO12 4SR
Heaton	Newcastle	Heaton Train Maintenance Depot Benfield Road Newcastle NE6 2XT
Holbeck	Leeds	RTS Infrastructure Services Ltd Leeds Holbeck Railway Depot Nineveh Road Leeds LS11 9UG
Holgate	York	Network Rail Holgate Depot The Old Carriage Works York YO24 4EH
Inverness	Inverness	Inverness T & RS Depot Longman Road Inverness IV1 1RY
Metro	Newcastle upon Tyne	Metro Depot Cheswick Drive Gosforth Newcastle upon Tyne NE3 5DG
Mossend Down Yard	Bellshill	Mossend Down Yard Holytown Road Bellshill ML4 1EE
Neville Hill	Leeds	Neville Hill Train Care Depot Osmondthorpe Lane Leeds LS9 9BJ
Newton Aycliffe — Main Location	Newton Aycliffe	Hitachi Rail Merchant Park Millennium Way Aycliffe Business Park Newton Aycliffe DL5 6UG
Nexus Howdon Satellite Depot	Newcastle	Wallsend Road Howdon NE28 0AE
North Pole	London	North Pole Train Maintenance Centre Mitre Way White City London W10 6AU
Norwich Crown Point Traction and Maintenance	Norwich	Norwich Crown Point Traction and Maintenance Depot Hardy Road Norwich NR1 1JR
Plasser UK	London	Plasser UK Manor Road West Ealing London W13 0PP
Ruislip Underground	Middlesex	TransPlant c/o London Underground Ltd Ruislip Underground Depot West End Road Ruislip Middlesex HA4 6NS
Singlewell Infrastructure Maintenance Depot	Gravesend	Network Rail High-Speed Ltd Singlewell Infrastructure Maintenance Depot Henhurst Road Gravesend DA12 3AN
Stadler Rail Service UK Ltd	Kirkdale Liverpool	Stadler Rail Service UK Ltd Kirkdale Depot Marsh Street Liverpool L20 2BN
Stadler Rail Services UK	Newcastle	Gosforth Depot Newcastle upon Tyne NE3 5DG
Stewarts Lane	London	Stewarts Lane Depot Dickens Street Battersea London
Stoke Gifford	Bristol	Stoke Gifford Train Maintenance Centre Northway Off Gloucester Road North Filton Bristol BS34 7QG
Swansea	Swansea	Swansea Train Maintenance Centre Morfa Road Swansea SA1 2HH
Tata Steel	Newport	Tata Steel UK Limited Llanwern Works Newport NP19 4QZ
Toton	Long Eaton	Toton Depots Derby Road Long Eaton NG10 5AP
Warrington Arpley Yard	Warrington	Warrington Arpley Yard Slutchers Lane Warrington WA1 1NA
Wembley EFOC	London	Wembley EFOC No 10 North Circular Road Stonebridge Park London NW10 0RR
Wigan Springs	Wigan	Wigan Springs Depot Warrington Road Wigan WN3 4PS

8. The following notice has force of law under regulation 4(3D)(a) and (b) of the Customs (Import Duty) (EU Exit) Regulations 2018

Notification of the arrival of goods in the United Kingdom under regulation 4(3C) of the Customs (Import Duty) (EU Exit) Regulations 2018 must be given electronically, by the person making an entry to the Customs Declaration Service (CDS) or either HMRC’s declaration system or a commercial system operated by an approved port, and which includes the following information:

• goods item number, if available
• signature or authentication
• identifiers of previous documents, including a Master Reference Number (MRN) or Inventory Consignment Reference (ICR) for any entry summary declaration, customs declaration or temporary storage declaration made in respect of the goods
• Local Reference Number (LRN)
• representative identification number, where one has been appointed
• representative status code, where one has been appointed
• identification number of the person presenting the goods, such as EORI or badge code
• mode of transport at the border
• identification of actual means of transport crossing the border
• identity of active means of transport crossing the border, if different to the actual means of transport

It must be ensured that the declaration status on the Customs Declaration Service (CDS) is changed to ‘arrived’ on arrival in the United Kingdom.

9. The following paragraph has force of law, by virtue of Regulations 4(3G) of the Customs (Import Duty) (EU Exit) Regulations 2018 

Notification of the arrival of goods in the United Kingdom under Regulation 4(3E) of the Customs (Import Duty) (EU Exit) Regulations 2018 must be given electronically by the person who made a customs declaration, in respect of the goods by making an entry to the Customs Declaration Service (CDS) or either HMRC’s declaration system or a commercial system operated by an approved port, and which includes the following information:

• goods item number, if available
• signature/authentication
• identifiers of previous documents, including a Master Reference Number (MRN) or Inventory Consignment Reference (ICR) for any entry summary declaration, customs declaration or temporary storage declaration made in respect of the goods
• Local Reference Number (LRN)
• representative identification number, where one has been appointed
• representative status code, where one has been appointed
• identification number of the person presenting the goods, such as EORI or badge code
• mode of transport at the border
• identification of actual means of transport crossing the border
• identity of active means of transport crossing the border, if different to the actual means of transport

It must be ensured that the declaration status on the Customs Declaration Service (CDS) is changed to ‘arrived’ on arrival in the United Kingdom.

The notification must be given by the end of the 10th calendar day after the day on which the goods arrived in the United Kingdom.

10. The following notice has force of law, by virtue of Regulation 4(6E) of the Customs (Import Duty) (EU Exit) Regulations 2018

The time specified for the purposes of regulation 4(6B) (time within which notification of importation must be given) is the time between arrival of the goods and those goods leaving one of the places specified below.

The goods specified for the purposes of regulation 4(6C)(b) are any goods that are:

• of a class or description of which the importation is for the time being prohibited or restricted under or by virtue of any enactment; or
• ‘listed assets’ (as defined by section 303B of Proceeds of Crime Act 2002) with an individual or combined value exceeding £100,000

Notification of importation must be given at one of the following ports at which the goods have arrived in the United Kingdom.

10.1 List of ports

Region	City/Town	Office
South	Bristol	UKBF, Bristol International Airport
South	Bristol	Portbury docks
South	Plymouth	Plymouth Ferry port
South	Poole	Poole Ferry Terminal
South	Portsmouth	Portsmouth Port
South	Exeter	Exeter Airport
South	Southampton	Southampton Airport
South	Southampton	Southampton Docks
South	Newhaven	Newhaven port
South	Gatwick Airport	London Gatwick Airport (Red channels)
South	Pembroke	Pembroke dock
South	Barry, Nr. Cardiff	Cardiff International Airport
South	Pembrokeshire, South-West Wales	Fishguard Port
South	London	Biggin Hill
South East and Europe Region	Dover	Dover Western docks
South East and Europe Region	London St Pancras International	St Pancras International
South East and Europe Region	Coquelles	Sevington Inland Border Facility
Heathrow	London Heathrow, Hounslow	London Heathrow Airport (Red channels)
Heathrow	Farnborough	Farnborough Airport
Central	Stansted	Stansted Airport
Central	Harwich	Harwich International Port
Central	Birmingham	Birmingham Airport
Central	Luton	Luton International Airport
North	Aberdeen	Aberdeen Airport
North	Edinburgh	Edinburgh Airport
North	Manchester	Manchester Airport
North	Hull	Hull port
North	Newcastle	Newcastle Airport
North	Newcastle	Port of Tyne
North	Lancashire	Heysham port

Notification of importation must be given electronically by a person entitled to give this notification by making an entry to the Customs Declaration Service (CDS), and which includes the following information:

• goods item number, if available
• signature or authentication
• identifiers of previous documents, including a Master Reference Number (MRN) or Inventory Consignment Reference (ICR) for any entry summary declaration, customs declaration or temporary storage declaration made in respect of the goods
• Local Reference Number (LRN)
• agent’s identification number, where one has been appointed
• agent’s status code, where one has been appointed
• identification number of the person notifying HMRC of the importation of the goods, such as EORI or badge code
• mode of transport at the border
• identification of actual means of transport crossing the border
• identity of active means of transport crossing the border, if different to the actual means of transport

It must be ensured that the declaration status on CDS is changed to ‘arrived’ on arrival into the United Kingdom.

11. The following paragraph has force of law, by virtue of Regulations 8(5)(a)&(b) and 8(6) of The Customs (Import Duty) (EU Exit) Regulations 2018

A temporary storage declaration must be made electronically and must contain the following information:

• goods item number
• signature or authentication
• previous documents, including a Master Reference Number (MRN) for any entry summary declaration, customs declaration or temporary storage declaration
• any additional information which is deemed helpful
• documents produced, certificates and authorisations, additional references
• Local Reference Number (LRN)
• identification of Temporary Storage premises
• declarant identification
• representative identification number, where one has been appointed
• representative status code, where one has been appointed
• person notifying the arrival of goods following movement under temporary storage identification
• location of goods
• supervising customs office
• date of presentation of goods
• gross mass
• description of goods
• type of packages
• number of packages
• shipping marks
• commodity code
• identity of means of transport on arrival
• container identification number
• seal number

12. The following notice has force of law, by virtue of Regulations 18(3) of the Customs (Import Duty) (EU Exit) Regulations 2018

The amount specified is £2,500.

13. The following paragraph has force of law under regulations 22(2) and (3) of The Customs (Import Duty) (EU Exit) Regulations 2018

The paper form for a declaration made by a qualifying traveller for the purposes of regulation 22(1) of the Customs (Import Duty) (EU Exit) Regulations 2018 is at Annex A.

14. The following text has force of law by virtue of Regulation 26G(3) of the Customs (Import Duty) (EU Exit) Regulations 2018

This notice sets out the information required to be submitted, the form and manner in which it must be provided and the time by which it must be submitted in relation to the movement of goods qualifying for returned goods relief from customs duty and import VAT into Great Britain (England, Scotland and Wales) from the UK Continental Shelf.

For maritime movements the IMO General Information form (FAL form 1) must be submitted using the National Maritime Single Window at least 2 hours before scheduled time of arrival of the vessel. ‘Contains goods from UK Continental Shelf’ must be declared in the Remarks box of the FAL form 1.

For air movements a General Aviation Report form must be submitted using the submit a GAR service at least 2 hours before scheduled time of arrival of the aircraft. The submit a GAR service will require users to confirm if goods travelling to the UK Continental Shelf are eligible for the UK Continental Shelf declaration by conduct process.

15. The following text has force of law by virtue of Regulation 27F(1)(b) of the Customs (Import Duty) (EU Exit) Regulations 2018

The particulars specified for the purposes of regulation 27F(1)(b) of the Customs (Import Duty) (EU Exit) Regulations 2018 (entry to be made in a free zone businesses’ commercial records) are those set out below:

• the commodity code for the goods
• the customs procedure code for the free zone procedure
• the unique consignment reference, where available
• purchase and sales invoice numbers for the goods, where available
• any stock account references for the goods
• the reference number issued by HMRC to the free zone business in their authorisation to declare goods for a free zone procedure
• a written description of the goods, so they are easy to identify
• quantity of goods, for example, number of packages and items, gross and net mass
• details of licensing requirements and licence numbers, where available
• details of any supporting documents, including the serial numbers, where available
• customs value of the goods
• details of the person making the entry in the records (if not an employee of the free zone business)
• the date and time of entry in records
• the date and time that the goods were received in the free zone

16. The following text has force of law by virtue of Regulation 27F(3) of the Customs (Import Duty) (EU Exit) Regulations 2018

A notification given to a responsible authority for a free zone under regulation 27F(2) of the Customs (Import Duty) (EU Exit) Regulations 2018 must contain the following matters in relation to the goods, as applicable:

• details of any customs procedure the goods have previously been subject to in Great Britain
• details of any declarations (including temporary storage declarations) previously made in relation to the goods in Great Britain
• airway bill number or shipping number, where available
• the date and time the goods were received by, or on behalf of, the free zone business in the free zone
• unique commercial identification references, where available
• number and type of packages
• the quantity and usual commercial or technical description of the goods
• any identification marks of the container to identify the goods, and weights of the goods (gross and net)
• registration number of vehicles carrying goods to the free zone, where available
• the details of the free zone business that is declaring the goods to the free zone procedure
• confirmation that the goods are being declared for the free zone procedure, and that all of the requirements of regulation 27F(1) of the Customs (Import Duty) (EU Exit) Regulations 2018 have been satisfied
• confirmation that the goods being declared for the free zone procedure, are not goods of a description specified in a notice published by HMRC regulation 18C(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

The notification can be made in any form or manner agreed with the appropriate responsible authority, providing that it:

• enables all of the relevant information required in the notification to be provided to the responsible authority
• is sufficient to enable the responsible authority to comply with record-keeping obligations under customs legislation, and
• enables details of the notification to be produced to HMRC by the responsible authority on request

17. The following text has force of law by virtue of Regulation 29C (1) (b)(ii) of the Customs (Import Duty) (EU Exit) Regulations 2018

The transitional supplementary Customs declaration must be made no later than 175 days after the time at which the transitional simplified frontier declaration is treated as accepted.

18. The following paragraph have force of law, by virtue of Regulations 29C(5) of the Customs (Import Duty) (EU Exit) Regulations 2018

The following is a list of controlled goods for the purpose of Regulation 29C(4)(d) of the Customs (Import Duty) (EU Exit) Regulations. All of the goods set out in the first column and further described in the second column are considered to be ‘controlled goods’.

Type of good	More details of which goods are covered
Excise goods	• alcohol (wine and made-wine, beer, cider and perry, spirits), low alcohol beverages, denatured alcohol, imported composite goods containing alcohol (for example, liquor chocolates) • tobacco products (for example, cigarettes, cigars, hand-rolling tobacco, chewing tobacco, other smoking tobacco, unmanufactured tobacco and tobacco refuse, tobacco for heating), tobacco product manufacturing machines • hydrocarbon oil • goods subject to Climate Change Levy • biofuels and fuel substitutes •road fuel gases
Controlled drugs	Controlled drugs specified in the Misuse of Drugs Act 1971, as amended, and the Misuse of Drugs Regulations 2001, as amended, including cocaine, diamorphine (heroin), morphine, opium, cannabis, amphetamine, lysergide (LSD), barbiturates and many others.
Drug precursor chemicals	Any drug precursor chemicals within categories 1, 2a, 2b, 3 and 4 of the Council Regulation (EC) No.111/2005 as enacted by The Controlled Drugs (Drug Precursors) (Community External Trade) Regulations 2008.
Toxic chemicals	Chemicals under Schedule 1 of the Chemical Weapons Convention’s (CWC) imported into the UK from a State Party to a CWC Schedule 1 licence holder, and under an import licence issued by the CWC UK National Authority in the Department for Business, Energy and Industrial Strategy (BEIS).
Endangered species	Any specimen of a species included in Annexes A to D of Council Regulation (EC) No 338/97 on the protection of species of wild fauna and flora by regulating trade therein (‘Council Regulation (EC) No 338/97’). ‘Species’ and ‘specimen’ have the same meaning as in Article 2 of Council Regulation (EC) No 338/97.
Fishery products	Fishery products for which catch certificates (and processing statements and storage of documents if applicable) will need to be submitted in advance of importing fish into the UK.
Marketing standards — fertilisers	Solid ammonium nitrate fertilisers when the following applies: • a nitrogen content of more than 28% of its weight • in a consignment weighing 500 kilograms or more
Anti-personnel mines	Under licence issued for the exclusive purpose of mine detection, clearance and destruction training only.
Explosives	Explosives that have been assigned a hazard classification by a signatory to the European Agreement Concerning for International Carriage of Dangerous Goods by Road (ADR) and hold a Competent Authority Document (CAD) which specifies the hazard classification and any conditions in relation to the transport of the explosives.
Firearms	The commercial import of all firearms, including some military goods such as cannons, torpedoes and missiles, but with the exception of some air rifles and pistols.
Pyrotechnic articles, including fireworks	—
Military goods	Items specifically designed or modified for military use, for example percussion caps, detonators, signalling flares, armoured vehicles, telescopic sights or other optical devices, collectors’ pieces or antiques.
Nuclear materials	Under licence only, includes medical radioisotopes.
Offensive weapons	Specific items under licence only.
Realistic imitation firearms	Realistic imitation firearms imported for a valid reason — see the Violent Crime Reduction Act 2006 (Sections 36 and 27) for more information.
Torture equipment	Goods to be used for the exclusive purpose of public display in a museum in view of their historic significance. For advice contact enquiries.ilb@trade.gov.uk.
Ozone depleting substances and hydrofluorocarbons	Imports of ozone depleting substances (ODS) and hydrofluorocarbons (HFCs) and are controlled under the Montreal Protocol (MP). HFCs imported, either in bulk or contained in products or equipment, by businesses registered on the GB HFC registry. ODS imported under licence.
Rough diamonds	Only when regulated by the Kimberley Process (KP) Certification Scheme.
Anti-dumping duty and countervailing duties	The anti-dumping duty and countervailing duty measures covers a range of goods, including some products from the following sectors: • fertilisers • biodiesel • ceramics • steel
Steel safeguards	Tariff safeguards relating to the importation of steel and steel products. See chapters 72 and 73 of the UK Integrated Tariff for more information.
Sanction goods and weapons of mass destruction related goods	Goods subject to UK sanctions or specific goods subject to import licensing controls under UK sanctions (for example Iran and North Korea). List of UK sanctions currently in place.

19. The following text has force of law by virtue of Regulation 29F (2) of the Customs (Import Duty) (EU Exit) Regulations 2018

Any extension of the period referred to in regulation 29C (9) of the Customs (Import Duty) (EU Exit) Regulations 2018 must not exceed 300 days from the date of release of the chargeable goods to the free-circulation procedure, except in respect of documents which concern the value of the chargeable goods.

In respect of documents which concern the value of the chargeable goods, any such extension must not exceed 3 years from the date of release of the chargeable goods to the free-circulation procedure.

In each case the date of release of the chargeable goods to the free-circulation procedure is provided for by regulation 29D (2) of the Customs (Import Duty) (EU Exit) Regulations 2018.

20. The following notice has the force of law by virtue of regulation 29ZA (2) and (3) of the Customs (Import Duty) (EU Exit) Regulations 2019

Following the making of the declaration by conduct under regulation 26FA of the Customs (Import Duty) (EU Exit) Regulations 2019, the declaration must be completed by the submission of further specified information to HMRC: 

• the further information to be provided is all the information required to complete the form prescribed in a notice published by HMRC Commissioners pursuant to regulation 12(4) of the Excise Goods (Aircraft and Ships Stores) Regulations 2015
• the further information must be provided to HMRC before the end of:
  • the 15th day of the month following the calendar month in which the declaration by conduct was made; and
  • where the 15th day would fall on a day that is not a business day, the further information must be provided no later than the last business day before that 15th day

For the purposes of this notice, ‘business day’ means any day other than a Saturday, Sunday, Christmas Day, Good Friday, or a day which is a bank holiday

21. The following text has force of law by virtue of Regulation 30(2) of the Customs (Import Duty) (EU Exit) Regulations 2018.

The cases specified for the purposes of regulation 30(2) of the Customs (Import Duty) (EU Exit) Regulations 2018 (Customs declaration to which the simplified Customs declaration process does not apply) are declarations of goods for a free zone procedure in the circumstances specified in either point 1 or point 2.

1. Where acceptance of that declaration to a free zone procedure by HMRC will discharge another special Customs procedure (as defined at section 3(4) of the Taxation (Cross-border Trade) Act 2018).

2. Where all the following circumstances apply:

• the simplified Customs declaration to a free zone procedure would be made using the EIDR procedure (as defined at section 36(1) of the Customs (Import Duty) (EU Exit) Regulations 2018
• the goods are not, at the time of the declaration for a free zone procedure, subject to any other Customs procedure, and
• the goods are one of the categories listed at (i), (ii) or (iii)

i) Prohibited or restricted goods within the meaning at section 1(1) of the Customs and Excise Management Act 1979.

ii) Goods which, if declared for the free-circulation procedure, either:

• would be subject to an additional amount of import duty under section 13, 14 or 15 of the Taxation (Cross-border Trade) Act 2018
• the importer of the goods would be required to give a guarantee under paragraph 15(5) of Schedule 4 to that Act

iii) Excise goods within the meaning of regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.

22. The following paragraphs have force of law, by virtue of Paragraph 31(3) of The Customs (Import Duty) (EU Exit) Regulations 2018   

To use the simplified Customs declaration process a person must demonstrate that they maintain and operate a set of documented procedures that accurately describe:

• the structure and internal controls of the business, including the flow of goods, how the audit trail is maintained
• the security and archiving of documentation
• the procedures for back-up, recovery, fallback, archiving and retrieval of business records
• the making of customs declarations and the use of customs agents
• how irregularities and errors are identified and actioned
• how they ensure that relevant employees inform the customs authority when irregularities or errors are discovered

Where a person holds a licence to import or export restricted goods or holds a licence or authorisation granted in relation to commercial policy measures or trade in agricultural products, that person must also demonstrate they have procedures in place for the handling of those licences and complying with the requirements of such authorisations.

23. The following notice has force of law, by virtue of Regulation 32(1A) & (1B) of the Customs (Import Duty) (EU Exit) Regulations 2018

In relation to simplified customs declarations accepted by HMRC in a given month, the end of the applicable period for the purposes of regulation 32(1A)(b) (supplementary customs declaration) is the tenth day of the following month.

In relation to the final supplementary declaration containing a summary of all the simplified customs declarations made in a given month, the period specified for the purposes of regulation 32(1B) is the eleventh day of the following month.

A final supplementary declaration must specify for the given month in relation to an authorised person:

• the number of supplementary customs declarations the person has made for that month
• the number of supplementary customs declarations that person should have made for that month
• the number of supplementary customs declarations that person has made in that month, which were due to be made in an earlier month

A final supplementary declaration must be provided to HMRC electronically into the Customs Declaration Service (CDS) in accordance with the specific data requirements and completion guidance set out in the UK Trade Tariff: Volume 3 for CDS.

24. The following paragraph has force of law, by virtue of Regulation 32(1B) of The Customs (Import Duty) (EU Exit) Regulations 2018

The authorised declarant must provide a summary of all Customs declarations made under Regulation 32(1A) each month (a ‘final supplementary declaration’) by no later than the fourth after the end of the calendar month in which the end of the period for making the supplementary Customs declarations falls.

A final supplementary declaration must include the number of:

• supplementary Customs declarations that were made for that month
• supplementary Customs declarations that were due for that month
• any late supplementary Customs declarations that were due to be made for any previous months

25. The following notice has force of law by virtue of Regulation 37B(5)(a)(ii) of the Customs (Import Duty) (EU Exit) Regulations 2018

In relation to simplified customs declarations accepted by HMRC in a given month, the period specified for the purposes of regulation 37B(5)(a)(ii) (supplementary declaration for goods imported using a fixed transport installation) is the tenth day of the following month.

26. The following notice has force of law by virtue of Regulation 37B(5)(b) of the Customs (Import Duty) (EU Exit) Regulations 2018

To comply with the EIDR procedure under regulation 37B in respect of goods imported using a fixed transport installation (FTI), the operator of the FTI or the consignee of the goods must comply with the following stipulations.

The simplified Customs declaration must be entered into an EIDR electronic system and contain the minimum amount of information needed to declare the goods as set out in Annex I below.

A single EIDR record must cover no more than a 24 hour period, but where a shorter timeframe is used to record movements of energy products, the records may reflect that.

The EIDR must be followed by the supplementary Customs declaration which may aggregate EIDR declarations across the tax period (one calendar month) according to normal simplified Customs declarations processes aggregation rules.

A supplementary declaration must:

• include the acceptance date and time of the associated EIDR, which is the date and time of entry in the declarant’s records or, where imports are to be aggregated, the last day of the calendar month in which the imports happened;
• in addition to the core information declared on the EIDR, also contain the remainder of the information required to complete a full declaration for the free-circulation procedure.

Annex I

Entry in declarant’s records dataset:

• the customs procedure code, if the goods are controlled
• a unique consignment reference
• the date and time of entry in records
• a written description of the goods
• the commodity code
• customs value
• quantity of goods
• the stock account reference number — if appropriate
• the warehouse approval number — if appropriate
• details of the person you’re representing if you are making a declaration on behalf of someone else

27. The following notice has the force of law by virtue of regulation 39A(4A), 131(2A), 131C(1A), 131F(3B) and 131H(1A) of the Customs (Import Duty) (EU Exit) Regulations 2019

The time specified for the purposes of Regulation 39A(4A), 131(2A), 131C(1A), 131F(3B) and 131H(1A) is the period of 30 days beginning with the day on which the declaration is made.

28. The following paragraph has force of law by virtue of Regulation 39A(9) of the Customs (Import Duty) (EU Exit) Regulations 2018

The evidence that must be provided by a qualifying traveller is the Declaration Reference Number or Master Reference Number (MRN) generated by HMRC’s online systems (Customs Handling of Import and Export Freight (CHIEF) or Customs Declaration System (CDS)).

29. The following has force of law by virtue of Regulation 39B(8) of the Customs (Import Duty) (EU Exit) Regulations 2018 

The evidence that must be provided, where so required, is the Unique Reference Number (URN) generated by the HMRC declaration system called the Merchandise in Baggage Online Declaration Service (MODS).

• a printed or electronic (PDF or screen shot) copy of the customs declaration generated by MODS; or
• where it has not been possible to retrieve a printed or electronic copy of the customs declaration, a Unique Reference Number (URN)

30. The following paragraph has force of law, by virtue of Regulation 41(3) of The Customs (Import Duty) (EU Exit) Regulations 2018    

The forms of payment accepted by HMRC to discharge a liability to pay import duty are:

i) For liabilities in respect of which an approved guarantee has not been given under paragraph 17(5B) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018

• corporate credit card
• commercial or personal debit card
• drawing on a guarantee
• bank transfer (Bacs, CHAPS)
• online or telephone banking (Faster Payments)
• cheque
• Direct Debit, where a person is approved by HMRC to defer payment of any liability to import duty
• personal credit card, but only at the UK border
• cash

ii) For liabilities in respect of which an approved guarantee has been given under paragraph 17(5B) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018

Payment of the liability referred to in paragraph 17(5B) of Schedule 1 must be made by HMRC drawing on the guarantee referred to in that paragraph.

If after drawing on this guarantee, there is still a liability to pay import duty in respect of the goods, this outstanding liability can be discharged by any of the other forms of payment listed in (i) above.

31. The following notice has force of law, by virtue of Regulation 43(1) of The Customs (Import Duty) (EU Exit) Regulations 2018    

The period specified for the purposes of Regulation 43(1) is 10 days beginning with the date following the date on which the person is notified of the liability.

32.     The following notice has force of law, by virtue of Regulation 43(2) of The Customs (Import Duty) (EU Exit) Regulations 2018    

The period specified for the purposes of Regulation 43(2) (single guarantee provided) is 30 days beginning with the date following the date on which the person is notified of the liability.

33. The following paragraph has force of law, by virtue of Regulation 43(3) of The Customs (Import Duty) (EU Exit) Regulations 2018    

The period specified for the purposes of Regulation 43(3) (comprehensive guarantee provided) is 15 days. This begins from the date after the person is notified of liability.

34. The following notice has force of law, by virtue of Regulation 43(4) of The Customs (Import Duty) (EU Exit) Regulations 2018    

(i) General rule

Other than in cases specified at (ii) below (goods for which a supplementary customs declaration must be made), the period specified for the purposes of regulation 43(4) (person approved to defer payment of liability to duty) is the sixteenth day of the month following the month in which HMRC accepted a customs declaration for the goods in respect of which the liability to duty has been incurred.

(ii) Goods in respect of which a supplementary customs declaration is required

Where a supplementary customs declaration is required in respect of the goods under regulation 32(1A)(b) of the Customs (Import Duty) (EU Exit) Regulations 2018 (simplified customs declaration process), the period specified for the purposes of regulation 43(4) (person approved to defer payment of liability to duty) is the sixteenth day of the relevant month.

For the purpose of paragraph (ii), the “relevant month” is;

(a)Where a supplementary customs declaration is made in accordance with regulation 32(1A)(b) of the Customs (Import Duty) (EU Exit) Regulations 2018.

the month in which the end of the applicable period specified for the purposes of regulation 32(1A)(b) falls (see notice published under regulation 32(1A) of the Customs (Import Duty) (EU Exit) Regulations 2018).

(b) In other cases where a supplementary customs declaration is made.

the month in which the due date for the appropriate supplementary customs declaration falls.

For the purposes of subparagraph (b) the “appropriate supplementary customs declaration” is one which contains a declaration for the goods in respect of which the liability to duty has been incurred.

35. The following paragraph has force of law, by virtue of Regulation 43(11) of The Customs (Import Duty) (EU Exit) Regulations 2018    

The period specified for the purposes of Regulation 43(11) (Customs declaration corrected or required to be corrected) is either 10 days beginning from the date the person is notified of the liability.

Or, if a guarantee is given for the payment of the liability, an HMRC officer will consider a longer period in circumstances they think reasonable. However, this extended period cannot be longer than 6 months from the date after the person is notified of the liability.

36. The following paragraph has force of law by virtue of Regulation 43(14) of The Customs (Import Duty) (EU Exit) Regulations 2018

The amount set out for the purposes of the definition of ’specified limit’ at Regulation 43(14) of The Customs (Import Duty) (EU Exit) Regulations 2018 is £10,000.

37. The following paragraph has force of law, by virtue of Regulations 58(2) and (3) of The Customs (Import Duty) (EU Exit) Regulations 2018    

Except where the application concerns:

• import duty on goods imported by post; or
• defective and non-compliant goods, as referred to in regulation 51 of The Customs (Import Duty) (EU Exit) Regulations 2018

an application for remission or repayment of import duty must be made on form C285 (Application for repayment/remission) Version 2.0, and be sent to the following address:

BT-NCH   
HM Revenue and Customs   
BX9 1GZ   
United Kingdom

The application must include or be accompanied by any information specified in the form.

An application for repayment or remission of import duty for goods imported by post must be made on Form BOR 286 (Customs Duty and/or import VAT relating to imports by post) HMRC 09/22, and be sent to following address:

Border Force
Coventry International Hub
Siskin Parkway West
Coventry
CV3 4HX

The application must include or be accompanied by any information specified in the form.

An application for repayment or remission of import duty for defective and non-compliant goods under as referred to at Regulation 51 of The Customs (Import Duty)(EU Exit) Regulations 2018 must be made on Form C&E 1179 (Claim for repayment of Import duty, CAP charges, ADD Charges, VAT and Excise Duty paid on rejected imports) HMRC 03/20, and be sent to the following address:

HM Revenue and Customs    
BT&C (C&E 1179 Team)   
Erskine House    
20-32 Chichester Street    
Belfast    
BT1 4GF

The application must include or be accompanied by any information specified in the form.

38. The following text has force of law by virtue of Regulation 85 (1) (2) of The Customs (Import Duty) (EU Exit) Regulations 2018

An application for authorisation to declare goods for import using the Simplified Declaration Process (SDP) or Entry in the Declarant’s records (EIDR) must be made by completing Form C&E48 (HMRC 05/23).

Completed applications should be sent to:

BT-NCH
HM Revenue and Customs
BX9 1GZ
United Kingdom

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager and the Large Business regional ‘contact us’ mailbox.

An application must include the information required by form C&E48.

An application must also include or be accompanied by written procedures detailing how Customs processes are to be handled by the applicant.

39. The following paragraphs have force of law by virtue of Regulation 85(1) and 85(2) of The Customs (Import Duty)(EU Exit) Regulations 2018

An application for approval as an authorised economic operator must be made by completing the online application form. This is available from Apply for Authorised Economic Operator status.

An application must include the information required by the above forms, as relevant to the application, and must include the applicant’s:

• full name
• full address, and
• EORI number

40. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulation 2018  

An application to give a Customs Comprehensive Guarantee must be made by completing the CCG1 (V2.1) online application form.

The application must include all the information required by the CCG1 form, including the applicant’s:

• full name
• full address
• EORI number

An application must also include, or be accompanied by:

• copies of finalised annual accounts for the past 3 years
• details of any Duty Deferment accounts held by the applicant
• confirmation of whether the applicant has any existing guarantees in place for liabilities or potential liabilities to pay import duty
• where a reduction or waiver of the level of guarantee is applied for, a completed Form CCG1F (version HMRC 08/19)

41. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 3(3) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)   

An application for authorisation to declare goods for an authorised use procedure must be made by either:

• completing form SP1 v4.0 Online; or
• completing form SP1 v4.0 (which can be obtained at the above address) and posting the completed form to:

BT-NCH
HM Revenue and Customs
BX9 1GZ
United Kingdom

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager and the Large Business regional ‘contact us’ mailbox.

The application must include all the information required by the SP1 form, including the applicant’s:

• full name
• full address, and
• EORI number (if they have one)

42. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 3(3) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018) 

An application for approval to operate a premise as a place to keep goods declared for a customs warehouse procedure must be made by either:

• completing form SP2 v4.0 Online; or
• completing form SP2 v4.0 (which can be obtained at the above address) and posting the completed form to:

BT-NCH
HM Revenue and Customs
BX9 1GZ
United Kingdom

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager and the Large Business regional ‘contact us’ mailbox.

The application must include all the information required by the SP2 form, including the applicant’s:

• full name
• full address, and
• VAT and EORI number

The application must also include, or be accompanied by:

• details of the address where customs accounts and records in relation to goods stored on the premises are, or will be, held
• evidence of the applicant’s economic need for approval to operate premises as a place to keep goods declared for a customs warehouse procedure
• a list of any other Customs approvals held by the applicant
• details of how the applicant proposes to ensure the proper conduct of operations necessary to comply with their customs obligations in relation to the approval
• a description of the records and accounting arrangements the applicant intends to apply to ensure and demonstrate the proper conduct of operations in relation to the approval

43. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 3(3) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)   

An application for authorisation to declare goods for an inward processing procedure must be made by either:

• completing form SP3 v9.0 online; or
• completing form SP3 v9.0 (which can be obtained at the above address) and posting the completed form to:

HM Revenue & Customs S1756
IP-OP Customs Liverpool
Central Mail Unit
Newcastle
NE98 1ZZ

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager and the Large Business regional ‘contact us’ mailbox.

The application must include all the information required by the SP3 form, including the applicant’s:

• full name
• full address, and
• EORI number (if they have one)

The application must also include or be accompanied by:

• a description of the goods (or type of goods) to be declared for the procedure
• the address of any premises at which the goods are to be processed, used or stored while declared to the procedure
• evidence of the applicant’s economic need for an authorisation to declare goods for the procedure
• a list of any other Customs approvals held by the applicant
• where required for the purpose of the economic condition at regulation 20 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, evidence to inform a consideration by HMRC of whether the essential interests of producers of goods in the United Kingdom would be adversely affected by the granting of the authorisation

44. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 3(3) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)   

An application for authorisation to declare goods for an outward processing procedure must be made by either:

• completing form SP4 v5 online; or
• completing form SP4 v5 (which can be obtained at the above address) and posting the completed form to:

HM Revenue & Customs S1756
IP-OP Customs Liverpool
Central Mail Unit
Newcastle
NE98 1ZZ

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager and the Large Business regional ‘contact us’ mailbox.

The application must include all the information required by the SP4 form, including the applicant’s:

• full name
• full address, and
• EORI number (if they have one)

The application must also include or be accompanied by:

• a description of the goods (or type of goods) to be declared for the procedure
• the address of any premises at which the goods are to be processed, used or stored while declared to the procedure
• evidence of the applicant’s economic need for an authorisation to declare goods for the procedure
• a list of any other Customs approvals held by the applicant
• where required for the purpose of the economic condition at regulation 27 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, evidence to inform a consideration by HMRC of whether the essential interests of producers of goods in the United Kingdom would be adversely affected by the granting of the authorisation

45. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 3(3) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)     

An application for authorisation to declare goods for a temporary admission procedure must be made by either:

• completing form SP5 v4 online; or
• completing form SP5 v4 (which can be obtained at the above address) and posting the completed form to:

BT–NCH
HM Revenue and Customs
BX9 1GZ
United Kingdom

Alternatively, an application may be sent to the applicant’s designated HMRC Customer Compliance Manager and the Large Business regional ‘contact us’ mailbox.

An application must include all the information required by the SP5 form, including the applicant’s:

• full name
• full address, and
• EORI number (if they have one)

The application must also include or be accompanied by:

• a description of the goods (or type of goods) to be declared for the procedure
• the address of any premises at which the goods are to be used or stored while declared to the procedure
• evidence of the applicant’s economic need for an authorisation to declare goods for the procedure
• a list of any other Customs approvals held by the applicant

46. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 3(3) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)

An application for authorisation as a free zone business must be made by completing Application for freeport customs special procedure authorisation FPT2 (HMRC 03/22) and must contain the information specified in that form.

This form and any accompanying information can be submitted either by:

• email to freeportbusinessapplications@hmrc.gov.uk with the subject title ‘Freeport business application’ and the business name of the applicant*
• post to:

Freeport Authorisations
HM Revenue and Customs
BX9 2AA

47. Regulation 85(2) of the Customs (Import Duty) (EU Exit) Regulations 2018  

47.1 Authorised Banana Weigher

The following text has force of law by virtue of Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 regulation 3(1) and 3(3) and Customs (Import Duty) (EU Exit) Regulations 2018 regulation 85(2).

To apply for authorisation as an authorised banana weigher you must complete an application form, which is available by emailing: belfast.pcateam@hmrc.gov.uk

You must then complete the application form and send it to:

NCH –C18 –VMM-NMA   
HM Revenue and Customs   
BX9 1GZ

Applications can also be submitted by email: belfast.pcateam@hmrc.gov.uk

The application must contain the following information:

Authorised banana weigher application — data requirements

1. Applicants name and address
2. Contact name
3. Email address
4. Telephone number
5. EORI number
6. Details of the bananas to be weighed, for example, supplier, brand, type
7. Estimated number of containers per month
8. Estimated number of banana certificates per month
9. Address of weighing premises (if different from (1) above)
10. Details of any current or previous customs approvals or authorisations
11. Signature of a current director of the company and date
12. Status of signatory

48. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 (as applied by virtue of regulation 42(4) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018)  

Any application for approval to transfer or receive rights and obligations must be made:

• as part of an application to declare goods for the relevant procedure
• as part of an application for authorisation for the relevant procedure
• by completing the form SP6 (HMRC 03/23) and sending it to the relevant address

For applications concerning and inward or outward processing procedure:

HM Revenue & Customs S1756
IP-OP Customs Liverpool
Central Mail Unit
Newcastle
NE98 1ZZ

For applications concerning a storage, temporary admission or authorised use procedure:

BT-NCH   
HM Revenue and Customs   
BX9 1GZ 
United Kingdom

For applications concerning a Freeport customs special procedure, by either:

• email to: freeportbusinessapplications@hmrc.gov.uk
• post to:

Freeport Authorisations
HM Revenue and Customs
BX9 2AA

An application must include:

• information, such as a reference number, that identifies any approvals previously granted to the applicant in relation to the relevant procedure
• a list of the goods in respect of which the application is being made, and details of where these goods are located
• in cases where the application does not concern all of the rights and obligations in relation to those goods, a list of the rights and obligations in respect of which the application is made (the relevant rights and obligations)
• information, such as a reference number, that identifies any previous applications made by the applicant to transfer or receive the relevant rights and obligations

An application must also include the applicant’s:

• full name
• full address, and
• EORI number (if they have one)

Any application for approval to transfer relevant rights and obligations should also include the full name and address of the proposed recipient of the relevant rights and obligations.

Applications for approval to transfer or receive rights and obligations in relation to a storage procedure should also include the full name and address of the other party to the proposed transfer.

49. The following text has force of law by virtue of Regulation 85(2) of The Customs (Import Duty) (EU Exit) Regulations 2018 as applied by virtue of Regulation 59 of the Customs (Export) (EU Exit) Regulations 2019   

An application for premises to be approved by HMRC as an appropriate place for the examination of goods declared for export, for the purposes of Regulation 40(6A) of the Customs (Export) (EU Exit) Regulations 2019 must be made by either:

• completing form C&E42 available online, or
• completing form C&E48 CSE available online

An application must include the information required by the relevant application form, and must include the applicant’s:

• full name
• full address, and
• EORI number

An application must also include or be accompanied by:

• details of the applicant’s documented procedures for controlling goods; and
• a floor plan of the premises, which clearly indicates the area in respect of which the application is being made

50. The following paragraphs have force of law by virtue of Regulation 85(2) of the Customs (Import Duty) (EU Exit) Regulations 2018   

An application for approval to defer payment of a liability to import duty in accordance with regulation 43(2), (3), (5) and (8) of the Customs (Import Duty) (EU Exit) Regulations 2018 must be made online by completing form DDA1 (version 10/2020). A Government Gateway account is needed to complete the form.

An application must include the information required by the above form, including the applicant’s

• full name
• full address, and
• EORI number

An application for approval to defer payment of a liability to import duty in accordance with regulation 43 (5) and (8) must also be accompanied by:

• details of whether the applicant holds Authorised Economic Operator (Customs Simplification) status
• information on the value of the applicant’s net assets
• details of any breaches by the applicant of customs or taxation rules in the last three years
• details of any customs or excise authorisations held by the applicant that have been cancelled or revoked in the last three years
• details of any debts owed by the applicant to HMRC, and
• information on whether the applicant has been subject to insolvency or bankruptcy proceedings in the last three years

An application for approval to defer payment of a liability to import duty in accordance with regulation 43(8) must be accompanied by a completed PFS1 (version HMRC 10/2020).

51. The following text has force of law under regulation 85(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 (the import duty regulations) as amended by Regulation 2 of the Taxation Cross-border Trade (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019) 

The cases specified under regulation 85(3) where a matter requiring approval under Part 9 of the import duty regulations does not require an application are:

a. an authorisation of ‘an authorised declarant’ under regulation 3 of the Customs (Bulk Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

b. an approval to defer payment of liability to import duty under regulation 43(5) or 43(8) of the Customs (Import Duty) (EU Exit) Regulations 2018

52. The following paragraphs have force of law, by virtue of Regulation 85A (4)(b) of the Customs (Import Duty) (EU Exit) Regulations 2018

This notice sets out the operation of the fit and proper test in Regulation 85A in relation to:

• transitional EIDR under Regulation 29C of the Customs (Import Duty) (EU Exit) Regulations 2018
• UK continental shelf declarations under Regulation 26G of the Customs (Import Duty) (EU Exit) Regulations 2018 and Regulation 24D of the Customs (Export) (EU Exit) Regulations 2019

In considering whether a person is a ‘fit and proper’ person for the purposes of the above mentioned regulations, an HMRC officer will have regard to the following factors:

• the person’s compliance record — an HMRC officer may consider that a person with a poor compliance record will not be regarded as fit and proper, as a poor compliance record represents an increased risk that the person will not meet their obligations under these regulations
• HMRC will in particular consider whether that person, and any directors or senior employees of that person, have been involved in a breach of an obligation relating to tax or a customs obligation which in an HMRC officer’s opinion is firstly a serious breach and secondly relevant to the suitability of that person to be an eligible person
• an HMRC officer will generally only consider a person’s recent compliance record for this purpose, although this time limitation may not apply in the cases of fraud or suspected fraud where HMRC action has not been concluded
• the question of whether the breach is a ‘serious breach’ will be determined having regard to the circumstances and nature of any breach and the number of breaches — in particular an HMRC officer will take into account:
  • relevance: an HMRC officer will consider non-compliance with respect to obligations particularly relevant to cross-border trade and therefore transitional EIDR, focussing on Customs, VAT and Excise obligations — this applies in particular to non-compliance with the above mentioned regulations
  • behaviour: non-compliance where obligations have been breached deliberately will be considered more serious than otherwise — this is especially the case where the non-compliance has been concealed from HMRC or established to be fraudulent
  • fraud and other types of criminal non-compliance will be considered to be more serious than other forms of non-compliance
  • repetition: serial non-compliance will be considered to be more serious than one off instances
  • ongoing non-compliance: HMRC will also take into account whether the person is the subject of or associated with a current investigation into non-compliance where the person has also been involved in past non-compliance
• an HMRC officer will look at the overall picture of a person’s compliance record in coming to a conclusion on whether or not a trader is fit and proper, but will take into account the factors that have been set out
• an HMRC officer will also consider whether the person is connected with another business which HMRC has considered not to be fit and proper, or would not consider to be fit and proper. In looking to see whether there is a sufficient connection HMRC may consider the degree of connection between the relevant person and previous businesses where persons have not or would have not been considered to be fit and proper. In particular an HMRC officer may consider that a person who was a director or senior employee of a business that has not been or would not be considered to be fit and proper, will not be considered to be fit and proper

53. The following paragraphs have force of law, by virtue of Regulation 95(1)(b) and (3) of The Customs (Import Duty) (EU Exit) Regulations 2018    

A guarantee must be provided in one or more of the following forms:

i) Approved guarantees that are not given under paragraph 17(5B) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018

• an undertaking by a guarantor in relation to a comprehensive guarantee pursuant to an application granted by HMRC in the Form CCG2 version 1.4
• an undertaking given by a guarantor in relation to a single guarantee in the Form C&E250 version 1.0
• an undertaking given by a guarantor in relation to a guarantee for duty deferment account authorised by HMRC in the Form C1201 version 2.0
• an undertaking given by a guaranteeing association for the purposes of Chapter IV of the Customs Convention on the ‘ATA Carnet’ for the temporary admission of goods done at Brussels on 6 December 1961 or Chapter IV of Annex A to the Convention on Temporary Admission done at Istanbul on 26 June 1990
• a Joint Contractual Liability (JCL) Form version 2.0 (for potential liability to pay import duty only)
• an undertaking in the form of a general guarantee account approved by HMRC or
• a cash deposit given to the HMRC National Clearance Hub in sterling or any of the following equivalents to a cash deposit:
  • corporate credit card
  • commercial or personal debit card
  • bank transfer (BACS, CHAPS, Faster Payments)
  • cheque

ii) Approved guarantees given under paragraph 17(5B) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018

• a cash deposit given to the HMRC National Clearance Hub in sterling

54.   The following paragraphs have force of law by virtue of Regulation 96(5) of the Customs (Import Duty) (EU Exit) Regulations 2018 

Persons authorised by the Prudential Regulation Authority under the Financial Services and Markets Act 2000 are to be treated as approved guarantors under this regulation.

55. The following paragraphs have force of law, by virtue of Regulation 100(4) and (5) of The Customs (Import Duty) (EU Exit) Regulations 2018  

An application to discharge a guarantee in part must:

• be made on the official letter head of the applicant or from an official email account of the applicant
• include the new proposed amount of the guarantee
• include details of the discharge of the liability to import duty and any charges that the guarantee extends to, and
• include the deferment account number (if applicable) of the applicant

Where an application to discharge a guarantee in part is made in relation to a comprehensive guarantee the application must also include:

• the CCG Reference number
• the name and address of the company holding the comprehensive guarantee
• the name and address of the comprehensive guarantee guarantor

An application to discharge a guarantee in part where that guarantee is provided in the form of a Joint Contractual Liability must also include the following:

• the CCG Reference number
• the JCL Reference number
• the name and address of the company holding the comprehensive guarantee, and
• the name and address of the of the guarantor of the comprehensive guarantee

Applications must be made to:

In relation to a Customs Comprehensive Guarantee:

Customs Comprehensive Guarantee (CCG) Team
HMRC
Ralli Quays
3 Stanley Street
Salford
M60 2LA

Or customs-comprehensive-guarantee-team.ccto@hmrc.gov.uk

In relation to an individual guarantee for a customs procedure other than Temporary Admission:

National Imports Relief Unit (NIRU)
HMRC
Dorchester House
52-58 Great Victoria Street
Belfast
BT2 7WF

Or niru@hmrc.gov.uk

In relation to: an individual guarantee for Temporary Admission; or, a General Guarantee Account:

National Temporary Admission Seat (NTAS)
HMRC
Ralli Quays
3 Stanley Street
Salford
M60 9LA

Or ntas@hmrc.gov.uk

56. The following paragraph has force of law, by virtue of Regulation 106 of The Customs (Import Duty) (EU Exit) Regulations 2018  

Any item below which indicates that the goods are domestic goods will be sufficient evidence for the purposes of demonstrating that the goods have the status of domestic goods, except where goods are being imported into the United Kingdom and in the course of that journey they were previously exported from the United Kingdom as a result of their removal from Northern Ireland.

a. An appropriately completed copy 4 of a Single Administrative Document. Single Administrative Document full 8 part set (C88 (1-8)) bearing the statement ‘UK domestic goods’ in Box 44.

b. The shipping company manifest where it indicates that the goods are domestic goods loaded onto a vessel in the UK.

c. The invoice or transport document relating to those goods, provided that it relates only to domestic goods and which, where the total value of the goods exceeds £100,000, has been endorsed by the appropriate customs office.

d. The fishing logbook, landing declaration, transhipment declaration and vessel monitoring system data, as appropriate, which show that the goods are a catch which is regarded as domestic goods within the terms of Regulation 105 of the Customs (Import Duty) (EU Exit) Regulations 2018.

e. A UK issued ATA Carnet in relation to the goods.

f. A copy of the appropriate electronic Administrative Document (eAD), (or details of the unique Administrative Reference Code (ARC) identifying that eAD), for excise goods which are moving in excise duty suspension.

g. An appropriately completed CMR (Convention on the Contract for the International Carriage of Goods by Road) note where the data indicates the domestic status of the goods.

h. For goods imported into the UK under an outward processing procedure that are not in breach of the terms of the outward processing declaration or any other requirements in relation to the procedure, documentary evidence that the repair was free of charge, such as a warranty or other contractual document, and confirmation that no other change has been made.

i. For goods moving under a transit procedure, a transit declaration bearing the statement ‘UK domestic goods’ in Box 44.

Where goods are being imported into the United Kingdom and in the course of that journey they were previously exported from the United Kingdom as a result of their removal from Northern Ireland, evidence that is sufficient to show that the goods are domestic goods is: 

Any commercial, transportation or official documentation relevant to the movement of goods that shows that the goods are of a kind specified in subparagraphs (2) to (5) of regulation 26 of The Customs (Northern Ireland) (EU Exit) Regulations 2020. 

For this purpose, commercial, transportation or official documents include but are not limited to the following: 

• customer orders
• contracts
• correspondence
• copy invoices
• advice notes
• consignment notes
• packing lists
• insurance and freight charges
• evidence of payment
• credit transfer documents
• business records

A valid Goods Movement Reference that states the goods are qualifying Northern Ireland goods and do not require a customs declaration will also be required to show that the goods are domestic goods. This applies in the case of goods for which all of the following conditions below are satisfied:

• the goods are those mentioned at regulation 26(5) of the Customs (Northern Ireland) (EU Exit) Regulations 2020 
• the goods are imported into the United Kingdom from the Republic of Ireland at a RoRo or other listed location 
• a Customs declaration is not required in Great Britain under regulation 27 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 

This evidence must specify:  

• if the goods are ‘accompanied goods’, the vehicle registration number, or  
• if the goods are ‘unaccompanied goods’, the trailer reference

57. The following text has force of law, by virtue of Regulation 110 of the Customs (Import Duty)(EU Exit) Regulations 2018  

57.1 Method 1 - Regulations 111 to 119, by virtue of The Customs (Import Duty)(EU Exit) Regulations 2018

The following type of evidence must be provided to support the transaction value:

• a copy of the seller’s invoice or other document against which payment will be made
• evidence to support any included, excluded or adjusted amounts provided for by virtue of Regulations 111 to 118, of The Customs (Import Duty)(EU Exit) Regulations 2018. This may include evidence of contracts between buyer and seller detailing the conditions of sale and evidence of the payments made/to be made under those conditions.

57.2 Method 2 - Regulations 120 and 122, by virtue of The Customs (Import Duty)(EU Exit) Regulations 2018

The following type of evidence must be provided to support a Method 2 valuation:

• a copy of, or the necessary data to enable HMRC to trace, an import entry (with supporting documents) for identical goods which a Method 1 transaction value has been accepted by HMRC. This transaction value must relate to goods conforming to the conditions provided by virtue of Regulations 120 and 122 of the Customs (Import Duty)(EU Exit) Regulations 2018

57.3 Method 3 - Regulations 121 and 122, by virtue of The Customs (Import Duty)(EU Exit) Regulations 2018

The following type of evidence must be provided to support a Method 3 valuation:

• a copy of, or the necessary data to enable HMRC to trace, an import entry (with supporting documents) for similar goods for which a Method 1 transaction value has been accepted by HMRC. This transaction value must relate to goods conforming to the conditions provided by virtue of Regulations 121 and 122 of the Customs (Import Duty)(EU Exit) Regulations 2018

57.4 Method 4 - Regulation 123, by virtue of The Customs (Import Duty)(EU Exit) Regulations 2018

At the time of importation if there is no transaction value or previous method that can be used, a reasonable estimate for deposit purposes of the final sales value should be provided. This estimate should be supported by a pro-forma invoice, statement of value, or other evidence which equally evidences the final sales value.

Once a sufficient quantity of the relevant goods have been sold to allow the unit price to be calculated, copies of the sales invoices and a copy of the calculations must be sent to the National Import Duty Adjustment Centre (NIDAC). Details of the actual deductions claimed must be supplied.

Together with the import entry, one of the following forms of evidence must be provided. The form of evidence must be that which evidences the unit price in the greatest aggregate quantity:

• a sales invoice
• a price list current at the time of importation

Unless an overall percentage deduction has been agreed with HMRC, details of the actual deductions claimed must be provided.

57.5 Method 4 - Fruit and Vegetables, by virtue of Regulation 124 of The Customs (Import Duty)(EU Exit) Regulations 2018

Alternatively, the Simplified Procedure Value (SPV) scheme can be used for whole fruit and vegetable produce, of a single kind, imported on a consignment basis. SPV cannot be used if there is a transaction value.

HMRC will publish a notice outlining the unit prices that will apply at the end of the transition period for relevant fruit and vegetables. The unit prices will be updated every 14 days to reflect price fluctuations. Unit prices that apply up to the end of the transition period can be found on Integrated Tariff of the European Union.

57.6 Method 5, by virtue of Regulation 125 of The Customs (Import Duty)(EU Exit) Regulations 2018

Information about the cost or value of the items must be provided. This information must be based on the producer’s commercial accounts. These accounts must follow the generally accepted accounting principles which apply or have substantial authoritative support in the country where the goods are produced. In addition, information about the producer’s profit and general expenses should be provided. The amount to be added must be in line with the usual figures for profit and general expenses for producers in the country of exportation of the goods:

• of the same class or kind, and
• for export to the UK

57.7 Method 6, by virtue of Regulation 126 of The Customs (Import Duty)(EU Exit) Regulations 2018

A valuation must be arrived at by using reasonable means consistent with the World Trade Organisation valuation principles. Method 6 is the fallback method and can only be used where none of the earlier methods directly apply. Where aspects of the other 5 methods of valuation are applied, the evidence required is the same as laid out in the specific method used.

58. The following paragraph has force of law, by virtue of Regulation 110 of The Customs (Import Duty)(EU Exit) Regulations 2018    

The type of evidence that HMRC expects to be provided to support the determination of the valuation, or to support the use of one method of valuation instead of another, is set out below.

58.1 Method 1

The evidence required will be a copy of the seller’s invoice or other document against which payment will be made, together with such supporting documents or records as may be necessary to validate it. This may include telex or similar messages used instead of invoices.

58.2 Method 2

The evidence required is a copy of an import entry (with supporting documents) for identical goods. This entry must relate to the transaction value of identical goods exported at or about the same time as the goods to be valued. Where a copy of the import entry (and supporting documents) is not available, enough data to enable HMRC to trace the relevant import entry should be provided.

58.3 Method 3

The evidence required is a copy of an import entry (with supporting documents) for similar goods. This entry must relate to the transaction value of similar goods imported at or about the same time as the goods to be valued. Where a copy of the import entry (and supporting documents) is not available, enough data to enable HMRC to trace the relevant import entry should be provided.

59. The following text has force of law, by virtue of Regulation 118(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 

The following are operations constituting a usual form of handling.

Unless specified below, an operation may not constitute a usual form of handling if it gives rise to a different classification code for the goods.

1. Ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair of packing, elementary repairs of damage incurred during transport or storage in so far as it concerns simple operations, application and removal of protective coating for transport.

2. Reconstruction of the goods after transport.

3. Stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the goods.

4. Removal of damaged or contaminated components.

5. Conservation, by means of pasteurisation, sterilisation, irradiation or the addition of preservatives.

6. Treatment against parasites.

7. Ant-rust treatment.

8. Treatment:

• by simple raising of the temperature, without further treatment or distillation process
• by simple lowering of the temperature even if this results in a different classification code.

9. Electrostatic treatment, uncreasing or ironing of textiles.

10. Treatment consisting in:

• stemming and/or pitting of fruits, cutting up and breaking down of dried fruits or vegetables, rehydration of fruits; or
• dehydration of fruits even if this results in a different classification code

11. Desalination, cleaning and butting of hides.

12. Addition of goods or addition or replacement of accessory components as long as this addition or replacement is relatively limited or is intended to ensure compliance with technical standards and does not change the nature or improve the performances of the original goods, even if this results in a different classification code for the added or replacement goods.

13. Dilution or concentration of fluids, without further treatment or distillation process, even if this results in a different classification code.

14. Mixing between them of the same kind of goods, with a different quality, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods.

15. Mixing of gas or fuel oils not containing biodiesel with gas or fuel oils containing biodiesel, classified in Chapter 27 of the UK customs tariff, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods, even if this results in a different classification code.

16. Mixing of gas or fuel oils with biodiesel so that the mixture obtained contains less than 0.5%, by volume, of biodiesel, and mixing of biodiesel with gas or fuel oils so that the mixture obtained contains less than 0.5 %, by volume, of gas or fuel oils.

17. Dividing or size cutting, out of goods if only simple operations are involved.

18. Packing, unpacking, change of packing, decanting and simple transfer into containers, even if this results in a different classification code.

19. Affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs.

20. Testing, adjusting, regulating and putting into working order of machines, apparatus and vehicles, in particular in order to control the compliance with technical standards, if only simple operations are involved.

21. Dulling of pipe fittings to prepare the goods for certain markets.

22. Denaturing, even if this results in a different classification code.

23. Any other operation intended to improve the appearance or marketable quality of the goods or to prepare them for distribution or resale — provided these operations do not change the nature or improve the performance of the original goods.

60. The following paragraph has force of law, by virtue of Regulation 127(2) of The Customs (Import Duty)(EU Exit) Regulations 2018    

Similar goods are those which only differ in some respects from the goods being valued. When considering the similarity between goods, HMRC will take into account whether the goods:

• are produced in the same country
• have like characteristics and component materials
• can carry out the same tasks
• are commercially interchangeable

Where the producer of the goods to be valued does not make any similar goods, similar goods produced by a different person can be used. However, in these circumstances the quality, reputation and trademark of the goods may also be considered to affect the similarity.

61. The following paragraph has force of law, by virtue of Regulation 128(4) of The Customs (Import Duty)(EU Exit) Regulations 2018    

For the purposes of Paragraph 3 of Regulation 128 of the Customs (Import Duty) (EU Exit) Regulations 2018 “A is a member of the same family as B” where one of the following relationships exist between A and B.  The relationships listed below may be established through blood, marriage, civil partnership, co-habitation or adoption:

• spouse or civil partner
• child or step-child
• grandchild
• brother or sister (including half-brother or half-sister and step-brother or step-sister)
• parent or step-parent
• grandparent
• aunt or uncle
• niece or nephew
• cousin
• mother-in-law or father-in law
• sister-in-law or brother-in-law
• son-in-law or daughter-in-law
• co-habitation

62. The following paragraph has force of law, by virtue of Regulation 131(3) of the Customs (Import Duty) (EU Exit) Regulations 2018

The following information is specified:

• the RoRo location
• the Vehicle Registration Number
• the trailer number

63. The following paragraphs have force of law, by virtue of Regulation 131(8) of The Customs (Import Duty) (EU Exit) Regulations 2018

For goods that were in Northern Ireland immediately before they were removed to Great Britain the type of evidence of compliance with regulations 131(4) and (6) to be produced is as set out below: 

1. Evidence to be provided by a person driving or towing a RoRo vehicle:

a. For goods declared other than by entry in the declarant’s records as defined in regulation 36 of The Customs (Import Duty) (EU Exit) Regulations 2018, the evidence to be provided is: 

• the Movement Reference Number generated by the Customs Declaration Service if a customs declaration is made in relation to the goods carried by the RoRo vehicle or 
• the Inventory Consignment Reference generated by the temporary storage facility inventory system if a temporary storage declaration is made in relation to the goods carried by the RoRo vehicle 

b. For goods declared by entry in the declarant’s records as defined in regulation 36 of The Customs (Import Duty) (EU Exit) Regulations 2018, the evidence to be provided is the Economic Operator Registration and Identification number of the declarant. 

2. Evidence to be provided by a ferry operator 

A copy of the completed terms and conditions of booking between the ferry operator and the person making the booking, in relation to the goods.

For all other goods, the evidence to be provided is:  

1. Evidence to be provided by a person driving or towing a RoRo vehicle:

• the Goods Movement Reference generated via the Goods Vehicle Movement Service containing the declaration reference, or references, for all of the goods and either  
• the Vehicle Registration Number for accompanied goods, or 
• trailer reference for unaccompanied goods

The declaration references in the Goods Movement Reference must include all the goods carried in the vehicle in which the goods are being or have been imported. 

2. Evidence to be provided by a ferry or train operator 

A validated Goods Movement Reference generated via the Goods Vehicle Movement Service containing either the: 

• Vehicle Registration Number for accompanied goods 
• trailer reference for unaccompanied goods

The form in which evidence must be provided is as follows:  

• a ferry or train operator should provide evidence electronically via email or in paper form
• a person driving or towing a RoRo vehicle should provide evidence orally to an HMRC officer, electronically via email or in paper form

64. The following text has force of law by virtue of regulation 131F(3A) of the Customs (Import Duty) (EU Exit) Regulations 2018

The following information is specified for the purposes of regulation 131F(3A):

• the border location
• packaging marks or numbers

65. The following paragraphs have force of law by virtue of Regulation 131F(4) and (6) of the Customs (Import Duty) (EU Exit) Regulations 2018

Persons specified for the purposes of regulation 131F(4)(b) are those transporting or unloading chargeable goods. 

For goods that were in Northern Ireland immediately before they were removed to Great Britain, the evidence provided must be of the following type: 

1. Evidence to be provided by a person unloading chargeable goods or transporting chargeable goods from the location: 

a. For goods declared other than by entry in the declarant’s records as defined in regulation 36 of The Customs (Import Duty) (EU Exit) Regulations 2018, the evidence to be provided is: 

• the Movement Reference Number generated by the Customs Declaration Service if a Customs declaration is made in relation to the goods or 
• the Inventory Consignment Reference generated by the temporary storage facility inventory system if a temporary storage declaration is made in relation to the goods 

b. For goods declared by entry in the declarant’s records as defined in regulation 36 of The Customs (Import Duty) (EU Exit) Regulations 2018, the evidence to be provided is the Economic Operator Registration and Identification number of the declarant. 

2. Evidence to be provided by vessel and aeroplane operators who are not responsible for unloading chargeable goods: 

A copy of the completed terms and conditions of booking between the vessel or aeroplane operator and the person making the booking in relation to the goods. 

For all other goods, the evidence to be provided is:

1. Evidence to be provided by a person unloading chargeable goods or transporting chargeable goods from the location: 

The Goods Movement Reference generated via the Goods Vehicle Movement Service containing the declaration reference, or references, for all of the goods and the packaging marks or numbers that identify the goods. If the person is the vessel or aeroplane operator the Goods Movement Reference must be validated. 

2. Evidence to be provided by vessel and aeroplane operators who are not responsible for unloading chargeable goods: 

A validated Goods Movement Reference (GMR) generated via the Goods Vehicle Movement Service containing the packaging marks or numbers that identify the goods. 

The form in which evidence must be provided is as follows:

• a vessel or aeroplane operator should provide evidence electronically or in paper form
• a person unloading or transporting chargeable goods should provide evidence orally, electronically or in paper form

66. The following text has force of law by virtue of Regulation 131G(1)(e) of the Customs (Import Duty) (EU Exit) Regulations 2018

Regulation 131H does not apply to goods of the following description.

The goods are imported by an individual who is either:

• a person who the Commissioners of HM Revenue and Customs are satisfied is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications
• a person for whom the Commissioners of HM Revenue and Customs are satisfied that it is not reasonably practicable to make a declaration using an electronic form for reasons of disability, age, remoteness of location or any other reason

67. The following text has force of law by virtue of regulation 131I(3) of the Customs (Import Duty) (EU Exit) Regulations 2018

The ‘notification of embarkation’ must be submitted by the carrier via the Goods Vehicle Movement Service (GVMS) Application Programming Interface (API) through the “embarkation notification endpoint” to enable HMRC to receive this data.

The ‘notification of embarkation’ must contain the following information:

• the name of the carrier and, where applicable, vehicle details
• the crossing’s border location of departure
• the crossing’s border location of arrival
• the UK local date and time that the movements are scheduled to arrive at the RoRo listed location or other listed location of arrival
• the Goods Movement Reference (GMR) for each of the movements that embarked on the crossing

A ‘vehicle’ includes a ship, an aircraft, or a railway vehicle.

68. The following notice has force of law by virtue of regulation 138A of the Customs (Import Duty) (EU Exit) Regulations 2018  

Fees are authorised to be charged under Part 14 of the Customs (Import Duty) (EU Exit) Regulations 2018 in the following circumstances:

• for parking at premises where HMRC carry out functions in relation to goods declared to a common transit procedure under The Customs Transit Procedures (EU Exit) Regulations 2018
• for parking at premises where a carrier or holder of the procedure is meeting obligations under the Customs Transit Procedures (EU Exit) Regulations 2018 or under Section 3 of the Taxation (Cross-Border Trade) Act (TCTA) and Schedule 1 of TCTA.

69. The following notice has force of law by virtue of regulation 140(3) of the Customs (Import Duty) (EU Exit) Regulations 2018    

With effect from 1 January 2021, fees are authorised to be charged under Part 14 of the Customs (Import Duty) (EU Exit) Regulations 2018 at the following rates:

Flat Rate Charge £60.00

Rates per hour
Job band of staff	Monday to Saturday	Sunday and public holidays
Senior Officer	£32	£48
Higher Officer	£25	£37.50
Officer	£20	£30
Assistant Officer	£15	£22.50

Fees for parking at premises where:

• HMRC carries out functions in relation to goods declared to a common transit procedure under The Customs Transit Procedures (EU Exit) Regulations 2018; or
• a carrier or holder of the procedure is meeting obligations under the Customs Procedures Transit (EU Exit) Regulations 2018 or under Section 3 of the Taxation (Cross-Border Trade) Act (TCTA) and Schedule 1 of TCTA

Hours	Charge
0 — 2	£0
2 — 24	£50
Each further 24-hour period or part thereof	£50

70. The following notice has force of law by virtue of regulation 142(2A) of the Customs (Import Duty) (EU Exit) Regulations 2018     

Fees charged under regulation 138A of Customs (Import Duty) (EU Exit) Regulations 2018 should be paid by debit or credit card on the day that the charge is incurred and at the premises or location where the vehicle or vehicles were parked.

71. The following paragraph has force of law, by virtue of Regulation 145(3) of The Customs (Import Duty) (EU Exit) Regulations 2018   

Where requested to do so, a person in receipt of a notification issued by HMRC must provide, as directed, evidence to HMRC to establish: whether the goods are Union or non-Union goods; the time of importation of the goods into the United Kingdom; the customs procedure to which the goods have been declared; the stage that the goods have reached in any customs procedure they have been declared to; and any other facts to enable HMRC to determine whether or not the EU customs legislation continues to have effect in relation to the goods on or after IP completion day.

The types of evidence that may be required include:

• information or documents to prove the declared origin of the goods
• copies of any customs declaration (including simplified declarations or declarations made by entry in the declarant’s records) made and accepted in respect of the goods;
• copies of any supporting documentation supplied to HMRC when making any of the declarations for which copies have been requested
• where no customs declaration has been made,  a copy of the declaration for temporary storage made in respect of the goods
• a copy of any ATA carnet issued in respect of the goods
• a copy of any transit declaration made in respect of the goods
• a copy of any special procedure authorisation (other than transit) under which the goods in question are being held together with any notifications issued by HMRC amending or altering the authorisation
• copies of any other approval or authorisation under which the goods in question are being held together with any notifications issued by HMRC amending or altering the authorisation or approval

The above list is not exhaustive and applies only to the extent that the items are relevant to the goods and the procedures to which they have been put.

Where copies of customs declarations, supporting documentation, declarations for temporary storage, ATA carnets, transit declarations, approvals, authorisations or notifications from HMRC amending or altering an authorisation or approval cannot be produced, details of any of the aforementioned may be accepted where they provide the required level of evidence.

The evidence requested must be provided in electronic form to the address of the HMRC office which issued the notice.

Where an electronic version is not available or cannot be practicably produced, and with the permission of HMRC, the evidence may be provided in paper form.