Regulation 131F Chargeable goods carried by relevant vehicles destined for other listed locations: making of declarationsF1

Paragraph (3) applies where—

In paragraph (1)(a)—

• “carried by a relevant vehicle” includes carried in a vehicle, or conveyed by the vehicle (for example, by being on or otherwise attached to it), which is carried by a relevant vehicle;

• “unaccompanied chargeable goods” means chargeable goods which—

  1. (a)

     will not accompany an individual when arriving in the United Kingdom; or

  2. (b)

     are carried by, or consist of, a vehicle which is to be driven off a relevant vehicle at an other listed location.

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

The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time, other than to substitute information of a description specified in a notice published by HMRC, without the consent of an HMRC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

The customs declaration made under paragraph (3) is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.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 (3B).

Where—

that person must produce to an HMRC officer, when required to do so, evidence that the person took reasonable steps to ensure that paragraph (3) had been, or would be, complied with in respect of the goods.

A requirement referred to in paragraph (4) to produce evidence may be made, and evidence may be required to be provided, before the goods are imported into the United Kingdom for the purposes of CEMA 1979.

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