Bulk Dec Misc HMRC Notices

by
Customs SystemUK Post-Deal Published Guidance

The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

 

  1. The following has force of law by virtue of Regulations 5(2)(c) and 5(2)(d) of the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020  

The number of postal packets that may be declared by an authorised declarant using a single customs declaration (“bulk customs declaration”) is the number of postal packets contained within a single means of transport. For the purpose of this notice a single means of transport is when all the goods are imported into Great Britain on the same manifest or consignment note.

 

  1. The following has force of law by virtue of Regulation 5(4)(e) of the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020  

A bulk customs declaration may not be used when:

  • the goods are subject to import VAT
  • the goods are physically indistinguishable from goods that are not declared in a bulk Customs declaration, and
  • the goods are samples eligible for Customs Handling of Import and Export Freight (CHIEF) system Customs Procedure Code 40 00 C30