Regulation 26A Free-circulation procedure: goods imported at RoRo listed locationsF1

(1)

An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list if—

(a)

the goods are imported at a RoRo listed location;

(b)

the goods are carried by a RoRo vehicle; and

(c)

at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.

(2)

The conduct referred to in paragraph (1) is that described in regulation 25(3A).