Regulation 147 Goods notified as arriving on or after IP completion dayF1I1
Where notification of the arrival of the goods is made to HMRC on or after IP completion day, the EUCL continues to have effect in relation to the goods on and after IP completion day.
The EUCL ceases to have effect in relation to the goods when a customs declaration or a temporary storage declaration is made in respect of the goods and the declaration made is to be treated as the equivalent declaration provided by or under the Act.
Annotations
Textual amendments
- F1
Words in reg. 147 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(12); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 147 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Notes on Chapter 3
Textual amendments
- F1
Words in Pt. 15, Ch. 3 heading substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(10); S.I. 2020/1643, reg. 2, Sch.