Regulation 54AB Export declarations: extension of modifications for RoRo listed locations to other locationsF1

(1)

HMRC Commissioners may specify in a notice that one or more of the provisions in paragraph (2) relating to RoRo listed locations shall apply to any other location where they consider that a common export procedure would otherwise be significantly impeded at that location.

(2)

The provisions referred to in paragraph (1) are—

(a)

regulation 22(4) and (5) (export declarations by conduct: certain goods in vehicles);

(b)

regulation 24(3) (export declarations by conduct: certain goods subject to temporary admission procedure);

(c)

regulation 29A(1) and (2)(c) (export declarations: miscellaneous consequential provisions);

(d)

regulation 47(3)(d) and (4) (amendment or withdrawal of export declarations).

(3)

A notice made under paragraph (1) must set out the location and the provisions applying to that location.

Annotations

Textual amendments

F1: Regs. 54AA, 54AB inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 4(8)

Notes on Part 6

Textual amendments

F1: Words in Pt. 6 heading inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 4(3) (note that this amendment replicates the amendment made by S.I. 2021/830, reg. 3(3) (revoked))

Modifications

C1: Pt. 6 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1249, reg. 13A (as inserted by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(4), 60(3); S.I. 2020/1643, reg. 2, Sch.)