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Regulation 9 Amendment of temporary storage declarationsC1I1

(1)

Subject to paragraphs (2) and (3), a TS declarant may amend a temporary storage declaration made by the TS declarant.

(2)

No amendment may be made—

(a)

after the time when the goods are released to a Customs procedure M1;

(b)

which adds further goods to the declaration; or

(c)

which removes any goods from the declaration.

(3)

Subject to paragraph (4), no amendment may be made after the time when an HMRC officer notifies the TS declarant that the officer—

(a)

intends to examine the goods; or

(b)

has established that the contents of the temporary storage declaration are incorrect.

(4)

Paragraph (3) does not apply in relation to an amendment required under regulation 83(2) (Customs agents: disclosure of withdrawal of an appointment).

Annotations

Marginal citations

M1

“Customs procedures” is defined in section 3 of the Act.

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.

Commencement

I1

Reg. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.