Regulation 6A No requirement to present goods on import: goods that are not unloadedF1
There is no requirement to present goods to Customs on import where the goods are not unloaded from the vessel, train or aircraft on which they are imported.
Annotations
Textual amendments
- F1
Reg. 6A 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(4) (as amended (1.10.2020) by S.I. 2020/967, regs. 1(3), 11(2)); S.I. 2020/1643, reg. 2, Sch.
Notes on Part 2
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.