Details

The attached documents provide the draft text for certain notices that will be made under The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020.

The draft notices cover a number of different matters and are therefore set out according to the order of the regulations to which they relate. The documents also cover certain draft notices made under other regulations that have been updated as a result of the provisions set out in these regulations.

The proposed texts are drafts of the notices that HMRC will make using the powers provided. The content is, at this stage, indicative, as the text may need to be updated to reflect further policy development, which may be required before the regulations are commenced. The full set of notices and finalised texts that will be made under these regulations will be published and come into force at the same time as these regulations are commenced.

Statutory guidance

Draft notices made under The Customs Regulations 2020

Published 10 September 2020

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 case specified under regulation 85(3) where a matter requiring approval under Part 9 of the import duty regulations does not require an application is an authorisation of “an authorised declarant” under regulation 3 of the Customs (Bulk Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020.

The following has force of law by virtue of Regulations 5(1)(c) and 5(1)(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.

The following has force of law by virtue of Regulation 5(3)(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 physically indistinguishable from goods that are not declared in a bulk Customs declaration
the goods are samples eligible for CHIEF system Customs Procedure Code 40 00 C30.

Bulk import reduced data set – Annex C

Published 10 September 2020

The following text has force of law under paragraph 7 of Schedule 1 of the Taxation (Cross border Trade) Act 2018

0.1 For declarations of (non-excise/non-restricted) goods not exceeding £135 using CPC code 40 00 003

The data set tables state whether the data element is mandatory in all cases, optional for the declarant or dependent on the circumstances being declared. Each data set table identifies the requirements for completion of the appropriate boxes on a customs declaration dependent on the individual declaration category. Notes are included to assist in the reading of the data set tables.

Symbol	Description
A	Mandatory
C	Optional for economic operators: data that economic operators may decide to supply
D	Dependent on customs declaration scenario for example, procedure code, method of payment
X	Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned
Y	Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared items of goods

SAD box number	Data element	Data element name	Symbol A, C or D	Symbol X or Y	Notes
1	1/1, 1/2	Declaration type/ Additional declaration type	A	Y
2	3/7, 3/24	Consignor or Seller	D	X, Y	00200 should be entered at Header level only. What goes in this field depends on the situation. For goods from single consignor/seller going to multiple consignees, consignor/seller name and address should be entered here. For goods from multiple consignors/sellers going to either single or multiple consignees the AI statement should be used and details of individual consignors/sellers and consignees should be kept in declarant’s records.
5	1/5	Total number of items (packages)	A	Y	This should be total number of packages covered by declaration item and likely to be the same as number of manifest items.
6	6/18	Total packages	A	Y
8	3/9	Consignee	D	X, Y	00200 should be entered at Header level only. What goes in this field depends on the situation. For goods from single consignor/seller going to multiple consignees, consignor/seller name and address should be entered here. For goods from multiple consignors/sellers going to either single or multiple consignees the AI statement should be used and details of individual consignors/sellers and consignees should be kept in declarant’s records.
14	3/17, 3/19	Declarant/representative	A	Y
15	5/14	Country of dispatch	A	Y	Defined as country of loading transport unit.
30	5/23	Goods location	A	Y
31	6/8	Goods description	A	X	This can be described as “Bulked Consignments”.
37	1/10	CPC	A	X
38	6/1, 6/5	Gross mass	A	X
40	2/1	Previous document	A	X
42	4/10, 4/14	Item price/amount	D	X	Currency can only be entered in Box 22 (total currency/invoice amount).
44	2/2	AI statement	D	X	AI Statement BULKD. Enter the LVBI approval number.