# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 27G: Storage procedure: unloading of surplus stores for storage


(1) An eligible person may make a Customs declaration for a customs warehouse procedure by the conduct described in paragraph (3) in respect of surplus stores which—
(a) are on board a vehicle; and
(b) are not subject to a restriction on import imposed under any enactment.
(2) An individual may make such a declaration, by such conduct, in the name of an eligible person.
(3) The conduct referred to in paragraph (1) is the unloading of the stores from a vehicle and the removal of those stores to a customs warehouse.
(4) In this regulation, “eligible person” means a person who is approved by HMRC under the special procedures regulations to operate the customs warehouse as a place to keep goods declared for a storage procedure.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/27G (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.