{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-11",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-11.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Temporary storage declarations: failure to make and withdrawal",
  "text": "(1) Paragraph (2) applies to goods imported into the United Kingdom in respect of which a temporary storage declaration—\n(a) is not made as required by regulation 8(2); or\n(b) is treated as withdrawn as provided by regulation 10.\n(2) The goods are to be treated—\n(a) as imported but not presented to Customs on import; and\n(b) in consequence as goods to which section 5(1) of the Act applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "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."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/11",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}