{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-131E",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-131E.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/131E",
  "kind": "regulation",
  "number": "131E",
  "heading": "Other listed locations",
  "text": "(1) “Other listed location” means a location in the United Kingdom listed in a notice published by HMRC.\n(2) A location may be listed if HMRC consider that Customs procedures at the location would be significantly impeded if Customs declarations or temporary storage declarations were not made before those goods are imported.\n(3) HMRC must state in the notice the date on which a listing is made and the date it has effect.\n(4) Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.\n(5) HMRC may vary or cancel any listing and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing.\n(6) A notice must further—\n(a) identify a location which is listed, including by reference to a postcode or a delineation on a map or plan; and\n(b) be published as soon as practicable after it is made; ...\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) In paragraph (2) “location” means a port, airport or railway terminal or that part of a port, airport or railway terminal in respect of which the condition in paragraph (2) is satisfied.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 13C inserted (1.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(3), 3(15); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 131E(5) inserted (4.8.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/830), regs. 1(3), 2(6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 131E(5) inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 3(6)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 131E(6)(a) inserted (1.1.2022) by (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(7)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 131E(6)(b) omitted (1.1.2022) by virtue of (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(7)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 131E(6)(c) omitted (1.1.2022) by virtue of (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(7)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/131E",
    "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."
}