# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 6B: Control of stores on board a vehicle


(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/6B (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-6B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.