OpenLegislation

Regulation 7 I1

United Kingdom

Original text. Later amendments are not shown.

(1)

F1No person shall load on an aircraft about to depart on a flight to an eventual destination outside the United Kingdom and the Isle of Man goods for exportation or as stores:—

(a)

except at the examination station at a customs and excise airport, or such other place as the Commissioners may permit; and

(b)

without the authority of the proper officer, save as may be permitted by him.

F2(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

Where the goods are said to be moving under the F3common transit procedure the proper officer may withhold his authority required by paragraph (1)(b) of this regulation until the person applying for his authority either, produces to him the F4transit accompanying document or, instead of it, furnishes him with a loading pass which satisfies him that the goods are being moved under F5the aforementioned procedure.

Annotations

Textual amendments

F1

Word in reg. 7(1) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(3)(a); S.I. 2020/1643, reg. 2, Sch.

F2

Reg. 7(2) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(3)(b); S.I. 2020/1643, reg. 2, Sch.

F3

Word in reg. 7(3) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(3)(c)(i); S.I. 2020/1643, reg. 2, Sch.

F4

Words in reg. 7(3) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(3)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

F5

Words in reg. 7(3) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(3)(c)(iii); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 7 in force at 1.10.1981, see reg. 1