Paragraph 40 HMRC controls and sealsI1
Whenever a seal needs to be removed in F1Great Britain to allow customs inspection for the purposes of this Part, HMRC must endeavour to reseal as necessary with a customs seal of at least equivalent security features, and note the particulars of the action including the new seal number on the cargo documentation.
Annotations
Textual amendments
- F1
Words in Sch. 1 para. 40 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(dd); S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Sch. 1 para. 40 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Notes on Part 2
Textual amendments
- F1
Words in Sch. 1 Pt. 2 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(n); S.I. 2020/1643, reg. 2, Sch.