# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 26FA: Free-circulation procedure: use, sale or consumption of non-domestic stores on board a non-qualifying vehicle


(1) An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of stores which—
(a) are chargeable goods; and
(b) are on board a vehicle which is not a qualifying vehicle.
(2) The conduct referred to in paragraph (1) is where the individual uses, consumes or sells the stores on board a vehicle which is not a qualifying vehicle.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/26FA (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-26FA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.