OpenLegislation

Regulation 34 Extended periods to make available documents for inspectionC1I1

(1)

In F1any particular case, an HMRC officer may extend the period required by regulation 32(2) to make available for inspection by an HMRC officer documents required to accompany a supplementary Customs declaration.

(2)

But any such extended period must not exceed—

(a)

except in respect of documents which concern the value of the chargeable goods, the period of 120 days beginning with the date of release of the chargeable goods to the applicable Customs procedure; and

(b)

in respect of documents which concern the value of the chargeable goods, the period of three years beginning with the date of release of the chargeable goods to the applicable Customs procedure.

Annotations

Textual amendments

F1

Words in reg. 34(1) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(15); S.I. 2020/1643, reg. 2, Sch.

Modifications

C1

Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 34 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Notes on Chapter 3

Modifications

C1

Pt. 4 Ch. 3 s. 3 revocation of earlier affecting provision S.I. 2019/326, reg. 9(2)(c) (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(f)