Regulation 11 Temporary storage declarations: failure to make and withdrawalC1 I1

(1)

Paragraph (2) applies to goods imported into the United Kingdom in respect of which a temporary storage declaration—

(a)

is not made as required by regulation 8(2); or

(b)

is treated as withdrawn as provided by regulation 10.

(2)

The goods are to be treated—

(a)

as imported but not presented to Customs on import; and

(b)

in consequence as goods to which section 5(1) of the Act M1 applies.

Annotations

M1: Section 5(1) provides that such goods are liable to forfeiture and by section 5(2), a liability to import duty is incurred at the time at which the goods become liable to forfeiture.

C1: Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.