# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 147: Goods notified as arriving on or after IP completion day


(1) 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.
(2) 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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/147 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-147
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.