Regulation 5A No requirement to present on import: unloading of stores from a qualifying vehicleF1

(1)

There is no requirement to present goods that are stores to Customs on import where—

(a)

the goods are unloaded from a qualifying vehicle;

(b)

the goods are either—

(i)

subsequently loaded onto the same vehicle as soon as is practicable, or

(ii)

subsequently loaded onto another vehicle within the same fleet as soon as is practicable; and

(c)

the vehicle proceeds on its journey with the goods on board.

Annotations

F1: Reg. 5A inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(4)

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.