| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Prosecution 6 of 102 obligations carry an unlimited fine. 96 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Trader33 Any Person27 Applicant3 Operator3 Licence Holder2 Landlord2 Director or Officer1

Plus 31 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Applicant — also bound by 307 other Acts

Insolvency (England and Wales) Rules 2016 46 duties

Human Medicines Regulations 2012 42 duties

The Land Registration Rules 2003 25 duties

Regulation (EU) No 1178/2011 (Aircrew) 20 duties

Value Added Tax Regulations 1995 18 duties

Operator — also bound by 746 other Acts

Regulation (EU) No 965/2012 (Air Operations) 203 duties

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 121 duties

Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 112 duties

Space Industry Regulations 2021 76 duties

Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 66 duties

Licence Holder — also bound by 225 other Acts

Petroleum (Current Model Clauses) Order 1999 318 duties

The Petroleum Licensing (Exploration and Production) (Seaward and Landward Areas) Regulations 2004 123 duties

Human Medicines Regulations 2012 83 duties

Space Industry Regulations 2021 68 duties

The Petroleum (Production) (Landward Areas) Regulations 1991 65 duties

Landlord — also bound by 224 other Acts

Renting Homes (Wales) Act 2016 74 duties

Housing Act 1985 55 duties

Housing Act 1996 30 duties

The Service Charges (Consultation Requirements) (England) Regulations 2003 27 duties

The Service Charges (Consultation Requirements) (Wales) Regulations 2004 26 duties

Director or Officer — also bound by 429 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Introductory provisions

0 of 3 sections shown

3 other sections in this Part — procedural and definitional

s.001 Citation and commencement

s.002 Interpretation

s.003 Establishment and notices and notifications

Part 2

Presentation of goods to Customs

0 of 5 sections shown

5 other sections in this Part — procedural and definitional

s.004 Notification of importation

s.005 No requirement to present on import: force majeure

s.006 No requirement to present on import: temporary unloading

s.no requirement to present goods on import: goods t No requirement to present goods on import: goods that are not unloaded

s.no requirement to present on import: unloading of No requirement to present on import: unloading of stores from a qualifying vehicle

Part 2

Customs control of stores

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.control of stores on board a vehicle Control of stores on board a vehicle

Part 3

Temporary storage

3 of 7 sections shown

s.008 Temporary storage declarations Regulated

Submit a temporary storage declaration for imported goodsAny Person

s.011 Temporary storage declarations: failure to make and withdrawal Regulated

Ensure temporary storage declarations are correctly made and not withdrawnTrader

s.013 Breach of handling requirement Prosecution

Comply with temporary storage handling requirementsLicence Holder

Unlimited fine

4 other sections in this Part — procedural and definitional

s.007 Interpretation

s.009 Amendment of temporary storage declarations

s.010 Withdrawal of temporary storage declarations

s.012 Handling of goods in temporary storage

Part 4

Declarations

31 of 56 sections shown

s.017 Customs declarations made orally: general Regulated

Follow specific procedures for making oral customs declarationsTrader

s.019 Free-circulation procedure: miscellaneous goods Regulated

Make an oral customs declaration for specific duty-free goodsTrader

s.020 Temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief material Regulated

Use simplified oral declarations for temporary importsTrader

s.021 Temporary admission procedure: miscellaneous goods and other goods Regulated

Use oral customs declarations for temporary importsTrader

s.022 Customs declarations made in paper form Regulated

Use paper forms or carnets for specific customs declarationsAny Person

s.023 Customs declarations made by conduct: general Regulated

Declare goods by conduct only if no prior formal declaration existsTrader

s.024 Free-circulation procedure: baggage, musical instruments and other goods Regulated

Declare imported personal goods or instruments by walking through the Green ChannelTrader

s.026 Free-circulation procedure: goods imported at RoRo listed locations Regulated

Declare specific goods by conduct at RoRo portsTrader

s.026 Free-circulation procedure: goods imported at other listed locations Regulated

Use simplified customs declarations at specific import locationsTrader

s.026 Free-circulation procedure: NATO forces Regulated

Use NATO form 302 for customs declarations of NATO goodsAny Person

s.026 Free-circulation procedure: Human Organs etc. needed for transplant Regulated

Declare imported human organs or blood by transport conductAny Person

s.026 Free-circulation procedure: use, sale or consumption of non-domestic stores on board a non-qualifying vehicle Regulated

Declare non-domestic goods used or sold on non-qualifying vehiclesTrader

s.026 Free-circulation procedure: posted goods Regulated

Use the postal service to declare goods for import duty reliefAny Person

s.027 Temporary admission procedure: goods imported at RoRo listed locations Regulated

Declare goods for temporary admission by conduct at RoRo locationsTrader

s.027 Temporary admission procedure: pleasure craft Regulated

Declare a pleasure craft for temporary admission by conductTrader

s.027 Temporary admission procedure: private aircraft Regulated

Follow specific landing procedures for private aircraft temporary admissionTrader

s.027 Temporary admission procedure: goods imported at other listed locations Regulated

Declare goods for temporary admission by conduct at listed locationsTrader

s.027 Storage procedure: unloading of surplus stores for storage Regulated

Declare and move surplus vehicle stores to a customs warehouseAny Person

s.027 Inward processing procedure: unloading of stores for refurbishment Regulated

Use simplified customs declarations for stores requiring refurbishmentAny Person

s.027 Temporary admission procedure: miscellaneous goods and other goods Regulated

Use simplified customs procedures for temporary importsTrader

s.029 Transitional EIDR simplified Customs declaration process Regulated

Complete the transitional two-part customs declaration processAny Person

s.029 Transitional EIDR procedure – verification Regulated

Grant HMRC access to your electronic customs system for verificationAny Person

s.029 Extended periods to make available documents for inspection Regulated

Other duties (1) — Crown / regulator

HMRC may extend the deadline for inspecting customs documentsStatutory regulator

s.029 Completion of customs declaration made under regulation 26FA Regulated

Complete your customs declaration for vehicle storesOperator

s.031 Persons authorised to use the simplified Customs declaration process Regulated

Apply for authorisation to use simplified Customs declarationsAny Person

s.032 Simplified Customs declaration process Regulated

Submit simplified, supplementary, and final customs declarationsTrader

s.034 Extended periods to make available documents for inspection Regulated

Other duties (1) — Crown / regulator

HMRC may grant more time to provide documents for customs declarationsStatutory regulator

s.037 Fixed transport installations Regulated

Follow simplified customs procedures for fixed transport installationsOperator

s.037 Persons authorised to use the EIDR procedure Regulated

Apply for permission and follow rules for EIDR customs proceduresTrader

s.039 Voluntary advance declarations by qualifying travellers: other chargeable goods Regulated

Declare commercial goods in advance when traveling into the UKTrader

s.039 Advance electronic declarations by qualifying travellers : personal gifts and non-commercial goods Regulated

Make advance electronic declarations for personal or non-commercial goodsTrader

25 other sections in this Part — procedural and definitional

s.014 Interpretation

s.015 Eligibility of persons to make Customs declarations: UK establishment

s.016 Goods excluded from sections 2 to 4

s.018 Free-circulation procedure: non-commercial goods, personal gifts and goods in baggage

s.025 Free-circulation procedure: miscellaneous goods

s.028 Customs declarations made orally: notification and acceptance

s.029 Customs declarations made by conduct: notification, acceptance and discharge

s.030 Definition: simplified Customs declaration process

s.033 Periods to make supplementary Customs declarations

s.035 Exceptions to requirement to make a supplementary Customs declaration

s.036 EIDR procedure

s.038 Different types of goods in a consignment

s.application for approval to make declaration by co Application for approval to make declaration by conduct under regulation 27(1A)

s.application for approval to make oral declaration Application for approval to make oral declaration under regulation 21(2)

s.definitions: transitional eidr simplified customs Definitions: transitional EIDR simplified Customs declaration process

s.free-circulation procedure: pleasure craft Free-circulation procedure: pleasure craft

s.free-circulation procedure: private aircraft Free-circulation procedure: private aircraft

s.mandatory advance declarations by qualifying trave Mandatory advance declarations by qualifying travellers: other chargeable goods

s.persons authorised to use the simplified customs d Persons authorised to use the simplified Customs declaration process and EIDR procedure – transitional authorisations

s.persons eligible to complete part 1 of the transit Persons eligible to complete Part 1 of the transitional EIDR simplified Customs declaration process

s.persons eligible to use uk continental shelf simpl Persons eligible to use UK Continental Shelf simplifications

s.storage procedure: free zones Storage procedure: free zones

s.temporary admission procedure: nato forces Temporary admission procedure: NATO forces

s.transitional eidr procedure Transitional EIDR procedure

s.uk continental shelf simplified import procedure UK Continental Shelf simplified import procedure

Part 5

Notification and discharge of liability

1 of 3 sections shown

s.040 Notification of a liability to pay import duty where declaration made by carnet Regulated

Other duties (1) — Crown / regulator

HMRC must notify you of import duty debts for carnet declarationsStatutory regulator

2 other sections in this Part — procedural and definitional

s.040 Notification of liability to pay import duty by release to the free-circulation, temporary admission or authorised use procedure

s.041 Discharge of liability to import duty

Part 6

Payment

2 of 4 sections shown

s.044 Suspension of period for payment Regulated

Other duties (1) — Crown / regulator

HMRC must suspend your duty payment deadline in specific circumstancesStatutory regulator

s.045 Interest on late payment of import duty Regulated

Pay interest on late import duty paymentsAny Person

2 other sections in this Part — procedural and definitional

s.042 Interpretation

s.043 Payment of import duty

Part 7

Remission and repayment of import duty

22 of 37 sections shown

s.048 Incorrect amount of import duty Regulated

Other duties (1) — Crown / regulator

HMRC may refund or cancel duty if they made a mistakeStatutory regulator

s.050 Lower rate of import duty available Regulated

Other duties (1) — Crown / regulator

HMRC must refund or remit overpaid import duty caused by an incorrect rateStatutory regulator

s.053 Trade remedy repayment investigations Regulated

Apply for a refund of overpaid anti-dumping or countervailing dutiesAny Person

s.053 Repayment of import duty following Trade Remedies Authority review Regulated

Other duties (1) — Crown / regulator

HMRC must repay import duty following a Trade Remedies Authority reviewStatutory regulator

s.053 Withdrawal of a Customs declaration Regulated

Other duties (1) — Crown / regulator

HMRC must refund duty if you withdraw a customs declarationStatutory regulator

s.054 Remission Regulated

Apply for a reduction or cancellation of unpaid import dutyTrader

s.055 Repayment Regulated

Apply to HMRC for a refund of overpaid import dutyTrader

s.056 Applications for remission and repayment of duty Regulated

Check rules for moving or changing a duty refund applicationApplicant

s.057 Applicants Regulated

Apply for a refund or cancellation of import dutyAny Person

s.058 Content of applications Regulated

Complete your application for customs duty remission or repaymentApplicant

s.062 Determinations to grant applications Prosecution

Other duties (1) — Crown / regulator

HMRC must determine customs duty remission and repayment applicationsStatutory regulator

Unlimited fine

s.063 Acceptance and rejection Regulated

Other duties (1) — Crown / regulator

HMRC must accept or reject customs applications within 30 daysStatutory regulator

s.064 Determinations Regulated

Other duties (1) — Crown / regulator

HMRC must determine customs duty applications and notify you of the resultStatutory regulator

s.066 Lower rate of import duty available: required rejection Regulated

Other duties (1) — Crown / regulator

HMRC must reject late applications for lower import duty ratesStatutory regulator

s.068 Interest payable by HMRC Regulated

Other duties (1) — Crown / regulator

HMRC must pay interest on late duty repaymentsStatutory regulator

s.069 Remission or repayment made in error Regulated

Repay customs duty refunds or interest paid to you in errorAny Person

s.074 No applications for remission of duty Regulated

Do not apply for customs duty remission in restricted casesTrader

s.075 No avoidance of liability Regulated

Other duties (1) — Crown / regulator

HMRC must cancel import duty debt if non-compliance was an honest mistakeStatutory regulator

s.076 Goods leaving the United Kingdom Regulated

Other duties (1) — Crown / regulator

HMRC must cancel import duty if goods permanently leave the UKStatutory regulator

s.077 Assistance to HMRC Regulated

Other duties (1) — Crown / regulator

HMRC must cancel your import duty liability if you report a breachStatutory regulator

s.078 Minimal liability to import duty Regulated

Other duties (1) — Crown / regulator

HMRC must cancel import duty debts under £9Statutory regulator

s.079 Time periods Regulated

Other duties (1) — Crown / regulator

HMRC must process import duty remissions within specific time limitsStatutory regulator

15 other sections in this Part — procedural and definitional

s.046 Interpretation

s.047 Reduced duty cases

s.049 Lower rate of import duty applied incorrectly

s.051 Defective and non-compliant chargeable goods

s.052 Just and equitable reduction

s.059 Time periods for applications

s.060 Meaning of “application”

s.061 Inspection of goods

s.065 Where rejection or refusal is required

s.067 Defective and non-compliant chargeable goods: required conditions

s.070 Remission or repayment without an application

s.071 Interpretation applicable to chapter 7

s.072 Relevant breaches or failures

s.073 No significant effect on procedures

s.goods which cease to be chargeable goods Goods which cease to be chargeable goods

Part 8

Customs agents

3 of 4 sections shown

s.080 Residence or establishment in the United Kingdom Regulated

Ensure your Customs agent is established in the UKAny Person

s.082 Disclosure of an appointment Regulated

Disclose your appointment as a customs agent in declarationsAny Person

s.083 Disclosure of withdrawal of an appointment Regulated

Amend declarations if a Customs agent's appointment is withdrawnDirector or Officer

1 other section in this Part — procedural and definitional

s.081 Transitional provision – declarations made before IP completion day

Part 9

Approvals and authorisations and authorised economic operators

7 of 11 sections shown

s.085 Authorisations not requiring an application but subject to revocation Regulated

Use simplified customs import procedures without formal applicationAny Person

s.086 Cases in which an application for approval may not be made Regulated

Do not reapply for customs approvals during a restricted 'cool-off' periodAny Person

s.087 HMRC to consider whether an approval falls to be determined Regulated

Other duties (1) — Crown / regulator

HMRC must validate or reject customs approval applications within 30 daysStatutory regulator

s.089 Grant or refusal of an application for approval Regulated

Other duties (1) — Crown / regulator

HMRC must decide on customs procedure and storage approvals within set limitsStatutory regulator

s.090 Notification of HMRC of change of circumstances relating to an approval Regulated

Notify HMRC of changes to your customs approval statusLicence Holder

s.091 Amendment, suspension or revocation of approval Regulated

Other duties (1) — Crown / regulator

HMRC may amend, suspend, or revoke your customs approvalsStatutory regulator

s.093 Eligibility criteria for authorised economic operators Regulated

Meet eligibility criteria for Authorised Economic Operator (AEO) statusAny Person

4 other sections in this Part — procedural and definitional

s.084 Interpretation

s.085 Application for approval

s.088 Appeal where HMRC fail to consider an application

s.092 Transitional provision – approval or authorisation granted before IP completion day

Part 10

Guarantees

4 of 8 sections shown

s.095 Guarantee Regulated

Maintain a financial guarantee for import duty liabilitiesTrader

s.096 Guarantors Regulated

Ensure your import duty guarantor is HMRC-approved and UK-basedApplicant

s.098 Specified amount Regulated

Maintain sufficient customs guarantees and notify HMRC of shortfallsAny Person

s.100 Discharge of guarantees Regulated

Other duties (1) — Crown / regulator

HMRC must respond to partial guarantee discharge applications within 30 daysStatutory regulator

4 other sections in this Part — procedural and definitional

s.094 Interpretation

s.097 Single and comprehensive guarantees

s.099 Specified amount: reduced amounts and waivers in relation to comprehensive guarantees

s.101 Cases where no guarantee is required

Part 11

Domestic goods

2 of 6 sections shown

s.102 Retention of domestic status Regulated

Ensure exported goods retain domestic status when re-entering Great BritainTrader

s.106 Evidence that goods are domestic goods Regulated

Other duties (1) — Crown / regulator

HMRC must publish guidance on evidence for domestic goods statusStatutory regulator

4 other sections in this Part — procedural and definitional

s.103 Goods presumed not to be domestic goods

s.104 Goods not regarded as domestic goods: animals

s.105 Goods regarded as domestic goods: fish

s.goods not regarded as domestic goods: goods in uk Goods not regarded as domestic goods: goods in UK sector of the continental shelf

Part 12

Valuation of chargeable goods

12 of 24 sections shown

s.109 Values undetermined when Customs declaration would otherwise be accepted Regulated

Apply for permission to declare goods with an undetermined valueTrader

s.110 Provision of evidence Regulated

Other duties (1) — Crown / regulator

HMRC must publish evidence requirements for customs valuationsStatutory regulator

s.111 Transaction value: included items Regulated

Include specific costs when calculating the customs value of imported goodsTrader

s.113 Transaction value: further included items - royalties Regulated

Include royalties and licence fees in the customs value of imported goodsTrader

s.114 Transaction value: retrospectively adjusted amounts Regulated

Request a refund of import duty for defective goodsTrader

s.114 Transaction value: pro rata amounts Regulated

Calculate customs value pro rata for partial or damaged importsTrader

s.114 Transaction value: adjusted amounts Prosecution

Other duties (1) — Crown / regulator

HMRC may adjust the declared value of imported goodsStatutory regulator

Unlimited fine

s.115 Transaction value: excluded items Prosecution

Exclude specific costs when calculating the customs value of imported goodsTrader

Unlimited fine

s.116 Transaction value: further excluded items - royalties Prosecution

Exclude specific royalties from the declared customs value of goodsTrader

Unlimited fine

s.117 Transaction value: further excluded items – finance interest Regulated

Exclude finance interest from the customs value of imported goodsTrader

s.122 Method 2 and Method 3 valuation: identification of transaction values Regulated

Use correct transaction values for Method 2 or 3 customs valuationsTrader

s.124 Method 4 valuation – fresh fruit and vegetables Regulated

Other duties (1) — Crown / regulator

HMRC must publish and update wholesale prices for fresh fruit and vegetablesStatutory regulator

12 other sections in this Part — procedural and definitional

s.107 Interpretation

s.108 Use of Methods of valuation

s.112 Transaction value: further included items – partial value

s.118 Transaction value: further excluded items – costs during storage and increase in value

s.119 Method 1 valuation

s.120 Method 2 valuation

s.121 Method 3 valuation

s.123 Method 4 valuation – other than goods to which regulation 124 applies

s.125 Method 5 valuation

s.126 Method 6 valuation

s.127 Comparable, identical and similar goods

s.128 Related persons

Part 13

Chargeable goods destined for RoRo listed locations

2 of 3 sections shown

s.130 RoRo listed locations Regulated

Other duties (1) — Crown / regulator

HMRC must maintain and publish a list of RoRo ports and terminalsStatutory regulator

s.131 Chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations Regulated

Declare RoRo goods to customs before importAny Person

1 other section in this Part — procedural and definitional

s.129 Interpretation

Part 13

Unaccompanied goods

1 of 2 sections shown

s.131 Unaccompanied goods: making of declarations Regulated

Submit customs declarations for unaccompanied goods on through trainsAny Person

1 other section in this Part — procedural and definitional

s.unaccompanied goods Unaccompanied goods

Part 13

Chargeable Goods Destined for Other Listed Locations

2 of 3 sections shown

s.131 Other listed locations Regulated

Other duties (1) — Crown / regulator

HMRC must publish and maintain a list of specific customs locationsStatutory regulator

s.chargeable goods carried by relevant vehicles dest Chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations Regulated

Declare unaccompanied chargeable goods before they reach final departureAny Person

1 other section in this Part — procedural and definitional

s.interpretation Interpretation

Part 13

Goods intended to be carried in a shuttle train

0 of 2 sections shown

2 other sections in this Part — procedural and definitional

s.goods intended to be carried in a shuttle train Goods intended to be carried in a shuttle train

s.goods intended to be carried in a shuttle train: m Goods intended to be carried in a shuttle train: making of declarations

Part 13

Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations

1 of 1 section shown

s.notification of embarkation requirements for charg Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations Regulated

Notify HMRC when chargeable goods depart for the UKOperator

Part 14

Fees

8 of 12 sections shown

s.134 Requested attendance at premises or vehicles on a Sunday or other non-working days Regulated

Pay fees for HMRC attendance on Sundays or non-working daysAny Person

s.135 Requested attendance further to section 159(1) of CEMA 1979 Regulated

Pay fees for HMRC officer attendance at commercial premisesAny Person

s.136 Goods requiring special care or treatment Regulated

Pay fees for the storage or transport of hazardous goodsLandlord

s.137 Examination and taking samples of goods Regulated

Pay fees for customs goods examination or samplingAny Person

s.138 Destruction of goods Regulated

Pay fees for the destruction of seized goodsLandlord

s.139 Fees authorised and functions Prosecution

Other duties (1) — Crown / regulator

HMRC may only charge fees for specific customs servicesStatutory regulator

Unlimited fine

s.140 Amount of fees Regulated

Other duties (1) — Crown / regulator

HMRC must publish and limit customs fees to actual costsStatutory regulator

s.142 Payment of fees Regulated

Other duties (1) — Crown / regulator

HMRC must notify you of customs fees and payment termsStatutory regulator

4 other sections in this Part — procedural and definitional

s.132 Interpretation

s.133 Fees authorised

s.141 Discretion to reduce or waive fees

s.fees specified in a notice Fees specified in a notice

Part 15

Transitional and savings provisions

1 of 19 sections shown

s.145 Evidence required by notice Regulated

Provide evidence to HMRC regarding imported goods upon requestAny Person

18 other sections in this Part — procedural and definitional

s.143 Interpretation

s.144 Continued effect and cessation of effect of the EUCL

s.146 Transitional and saving provision under chapter 3

s.147 Goods notified as arriving on or after IP completion day

s.148 Goods held in a temporary storage facility

s.149 Goods declared to a customs procedure

s.150 Goods located in the United Kingdom released to a special procedure

s.151 Transit procedure

s.152 Outward processing procedure

s.153 End-use procedure

s.154 Cessation of the EUCL

s.155 Cessation of effect of the EUCL

s.156 Goods located outside the United Kingdom

s.157 Goods discharged from a customs procedure

s.158 Union goods: movement beginning before exit day

s.159 Continued effect of the EUCL

s.160 Requirement to provide evidence of import of Union goods

s.161 Exceptions to the requirement to provide evidence of import of Union goods

Help complying

Guvnor’s practical routes through this instrument.

Start importing goods to the UK

A step-by-step journey to begin importing goods into the UK - from EORI registration through customs declarations to record keeping

Fix problems moving goods from GB to Northern Ireland

Troubleshooting UKIMS, customs declarations, NIRMS labelling, product marking, and EORI issues when moving goods from Great Britain to Northern Ireland under the …

Trading with Northern Ireland

Set up your business to move goods between Great Britain and Northern Ireland under the Windsor Framework

Windsor Framework: quick compliance check for GB businesses

Quick check for GB businesses selling goods to Northern Ireland. Covers UKIMS authorisation, NIRMS for food, EORI numbers, customs requirements, and product …

Selling goods from Great Britain to Northern Ireland

Complete compliance guide for GB businesses selling goods into Northern Ireland. Covers the Windsor Framework, UKIMS registration, customs requirements, product standards, and …

Quick import compliance check

8-minute compliance verification for experienced GB importers — spot-check declarations, valuation, and historic exposure

8 more guides that reference this instrument

Correct a customs declaration error or make a voluntary disclosure Customs debt and penalties: when liability arises and what HMRC can do Customs valuation: the six WTO methods and when to use each How UK customs works after EU exit: import duty, the 2018 Act, and the 2018 Regulations Import customs declarations and procedures Make a customs declaration on CDS for an import into Great Britain Pre-import compliance checklist: are you ready to import into GB? Trading with Northern Ireland under the Windsor Framework

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

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

Does it bind you?

Other Acts binding the same actors

What it requires

Introductory provisions

Presentation of goods to Customs

Customs control of stores

Temporary storage

Declarations

Notification and discharge of liability

Payment

Remission and repayment of import duty

Customs agents

Approvals and authorisations and authorised economic operators

Guarantees

Domestic goods

Valuation of chargeable goods

Chargeable goods destined for RoRo listed locations

Unaccompanied goods

Chargeable Goods Destined for Other Listed Locations

Goods intended to be carried in a shuttle train

Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations

Fees

Transitional and savings provisions

Help complying

Start importing goods to the UK

Fix problems moving goods from GB to Northern Ireland

Trading with Northern Ireland

Windsor Framework: quick compliance check for GB businesses

Selling goods from Great Britain to Northern Ireland

Quick import compliance check