Regulation 61 Inspection of goodsC1I1C2
Subject to paragraphs (2) and (3), in respect of the goods stated in the application, the applicant must—
ensure that the goods are available for inspection by an HMRC officer on reasonable notice; and
except where the goods have been inspected by an HMRC officer and no further inspection is required, notify HMRC in advance if the applicant intends to move the location of the goods and notify the intended new location.
Where the goods stated in the application are destroyed or dismantled further to a consent given under regulation 62(6)(a), paragraph (1) applies instead to any remains or components of the goods.
Paragraph (1) does not apply where—
the goods, or the remains or components of the goods, are removed from the United Kingdom further to a consent given under regulation 62(6)(b) or (7); or
the goods are declared for an inward processing F1, transit or storage procedure further to a consent given under regulation 62(6)(c).
Annotations
Textual amendments
- F1
Words in reg. 61(3)(b) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(11); 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.
- C2
Regs. 55-65 applied (with modifications) (24.12.2024) by S.I. 2020/1605, reg. 32A (as inserted by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 6)
Commencement
- I1
Reg. 61 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.