2019
The following has force of law under paragraph 3 of Article 3 of Regulation (EC) 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the Community as amended by regulation 2(4)(b) of The Cash Controls (Amendment) (EU Exit) Regulations 2019
A declaration required under Article 3(1) of Regulation (EC)1889/2005 can be made in any of the The Cash Controls (Amendment) (EU Exit) Regulations following ways:
i. By completing C9011, version 2.0 online either within 72 hours prior to, or at the time that, the declarant enters or leaves the United Kingdom at a location in Great Britain, or using C9011 (NI) either within 72 hours prior to or at the time the declarant is entering or leaving Northern Ireland.
ii. Where a declarant is entering or leaving the United Kingdom at one of locations listed at Annex A, by completing a paper BOR 9011, and depositing a copy in the HMRC drop box at the time that the declarant enters or leaves the United Kingdom.
iii. Where a declarant is entering or leaving the United Kingdom at one of locations listed at Annex B, by making an oral declaration using an HMRC Red Phone located at the port, at the time that the declarant enters or leaves the United Kingdom.
iv. By means of an oral declaration given by telephone to HMRC before, or at the time that, the declarant enters or leaves the United Kingdom at a location in Great Britain
In cases specified at (iv) above an oral declaration:
· May only be given where, a declarant is entering or leaving the United Kingdom other than at one of locations listed at Annex A or B
· May only be given where in the opinion of an HMRC officer, an online declaration could not reasonably be made before, or at the time that, the declarant enters or leaves the United Kingdom at a location in Great Britain
· Should be made by the declarant calling 0300 322 9434 either:
o before they enter or leave the United Kingdom or
o at the time and place at which the declarant enters or leaves the United Kingdom
When giving an oral declaration under (ii) or (iv) above, the declarant must:
· Provide any details that are required by form BOR 9011 and
· Any other information required by an officer of HMRC in relation to the cash
Annex A – Where a form BOR 9011 can be obtained and posted
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Stansted Airport |
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London City Airport |
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Luton Airport |
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Bristol Airport |
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London Gatwick North Terminal |
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London Gatwick South Terminal |
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London Heathrow – Terminal 2 and Terminal 4 – airside only |
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London Heathrow – Terminal 3 – in Departures Zone C |
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Cardiff Airport |
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East Midlands Airport |
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Belfast International Airport |
Annex B – Where a declaration can be made orally by HMRC Red Phone
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Belfast City Airport (import only) |
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City of Derry Airport (import only) |
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London Heathrow – Terminal 5 |
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Liverpool Airport |
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Leeds Bradford Airport (import only) |
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Doncaster Sheffield Airport (import only) |
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Newcastle Airport (import only) |
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Durham-Tees Valley (import only) |
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Prestwick Airport (import only) |
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Glasgow Airport |
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Manchester Airport (All Terminals) |
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Edinburgh Airport |
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Inverness Airport |
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Aberdeen Airport |
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Birmingham North Terminal |
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Birmingham South Terminal |
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Norwich Airport |
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Southampton International Airport |
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Lydd (London Ashford) Airport |
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Southend Airport |
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Harwich |
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Plymouth Ferryport |
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Poole Port |
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Portsmouth Ferryport |
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Pembroke Ferry Port |
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Fishguard Ferry Port |
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Newhaven Ferry Port |
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Dover Cruise Terminal |
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Portsmouth – Port |
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Southampton – Queen Elizabeth 2 Terminal |
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Southampton – Ocean Terminal |
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Southampton – City Terminal |
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Southampton – Mayflower Terminal |
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Bournemouth Airport |
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Exeter Airport |
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Newquay Airport |
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Humberside Airport (import only) |
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North Shields (import only) |
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Sumburgh |
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Holyhead Foot Passenger |
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Tilbury |
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Tilbury Cruise Terminal (London Cruise Terminal) |
|
Purfleet |
