Regulation 6B Control of stores on board a vehicleF1
(1)
An individual may only use, sell or consume stores which are on board a vehicle and are subject to the control of an HMRC officer where—
(a)
the stores are chargeable goods; and
(b)
the vehicle is a qualifying vehicle.
(2)
This regulation does not apply—
(a)
to fuel, spare parts or other articles of equipment; or
(b)
where a declaration by conduct is made by the individual in accordance with regulation 26FA.
Annotations
Textual amendments
- F1
Pt. 2A inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(5)