Notices made under The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020.
Updated 30 October 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
The following regulation 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.
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 Apply for a duty deferment account.
An application to amend an approval in accordance with regulation 43(7) must be made online by completing form Apply for a Guarantee Waiver.
A Government Gateway account is needed to complete the online forms.
To complete the application you will need the applicant’s:
- name
- address
- Economic Operator Registration and Identification (EORI) number
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).
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. |