# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 131H: Goods intended to be carried in a shuttle train: making of declarations


(1) A Customs declaration must be made for the free-circulation procedure in respect of the goods by the time they are imported into the United Kingdom for the purpose of CEMA 1979.
(1A) The customs declaration is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.
(1B) HMRC must publish a notice for the purposes of paragraph (1A).
(2) This regulation does not apply where a Customs declaration may be made, or may be deemed as made, in respect of the goods under—
(a) regulation 25 (free circulation procedure: miscellaneous goods);
(b) regulation 26A (free circulation procedure: goods imported at RoRo listed locations);
(c) regulation 27 (temporary admission procedure: miscellaneous goods);
(d) regulation 27A (temporary admission procedure: RoRo listed locations);
(e) paragraph 1 of Schedule 1 (the common transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018;
(f) paragraph 3 of Schedule 2 (the TIR transit procedure) to those Regulations; or
(g) paragraph 4(1A) of Schedule 3 (the UK transit procedure) to those Regulations.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/131H (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-131H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.