# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 11: Temporary storage declarations: failure to make and withdrawal


(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(b) is treated as withdrawn as provided by regulation 10.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 applies.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/11 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.