# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 13: Breach of handling requirement


Where—
(a) goods are in the possession or control of an approved person; and
(b) the approved person fails to comply with paragraph (1), (3) or (4) of regulation 12 in respect of the goods,
the temporary storage declaration in respect of the goods is to be treated as withdrawn and regulation 11(2) applies.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/13 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.