Section 3 | Obligation to declare goods for a Customs procedure on import

(1)Chargeable goods which are presented to Customs on import must be declared for a Customs procedure by the making of a Customs declaration.

(2)It is the Customs procedure for which the goods are declared that determines when a liability to import duty is incurred.

(3)The Customs procedures for which chargeable goods may be declared are as follows—

(a)a procedure under which the goods are released for free circulation in Great Britain (referred to in this Part as “the free-circulation procedure”), or^F1

(b)a special Customs procedure.

(4)In this Part “special Customs procedure” means—

(a)a storage procedure,

(b)a transit procedure,

(c)an inward processing procedure, or

(d)an authorised use procedure or temporary admission procedure.

(5)Schedule 1 makes provision about—

(a)the period within which Customs declarations are required to be made (and associated matters),

(b)the making, amendment or withdrawal of Customs declarations,

(c)the acceptance of Customs declarations by HMRC,

(d)the verification of Customs declarations by HMRC officers, and

(e)the release of goods to, and the discharge of goods from, Customs procedures.

(6)Schedule 2 makes further provision about special Customs procedures.