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Regulation 131B Unaccompanied goodsF1

(1)

Regulation 131C applies to goods which are—

(a)

unaccompanied goods;

(b)

chargeable goods to be imported;

(c)

not intended to be offered for sale on board the train; and

(d)

to be imported on a through train which has St Pancras International train station as its ultimate destination.

(2)

In this Part—

  • “through train” has the meaning given in Schedule 1 to the Channel Tunnel (International Arrangements) Order 1993; and

  • “unaccompanied goods” means goods which will not accompany an individual when arriving in the United Kingdom, but does not include goods—

    1. (a)

      which will be carried on the same train as the individual; and

    2. (b)

      of which the operator of the train will have possession or control.

Annotations

Textual amendments

F1

Pt. 13B inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(22); S.I. 2020/1643, reg. 2, Sch.