Regulation 131 Chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarationsC2I1C1

Paragraph (2) applies where—

A Customs declaration or a temporary storage declaration F7... must be made in respect of the goods—

The customs declaration made under paragraph (2) is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.

HMRC must publish a notice for the purposes of paragraph (2A).

The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time, other than to substitute F12information of a description specified in a notice published by HMRC, without the consent of an HMRC officer.

Where paragraph (2) applies in respect of chargeable goods carried by a RoRo vehicle, evidence of compliance must be produced to an HMRC officer, when required to do so, by a person in possession or control of the RoRo vehicle.

Paragraph (6) applies to a person who is responsible for providing the service of operating a train or vessel destined for a RoRo listed location on to which a RoRo vehicle carrying goods is boarded.

When required to do so by an HMRC officer, the person must produce to the officer evidence that the person reasonably believed that paragraph (2) had been complied with in respect of F13all goods to which paragraph (2) applies on board the train or vessel.

A requirement to produce evidence may be made, and evidence may be required to be provided, before a train or vessel arrives at a RoRo listed location.

The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC.