Paragraph 2 HMRC customs office and form 302I1

(1)

HMRC must designate the customs offices in F1Great Britain responsible for formalities and controls concerning the movement of goods carried out by or on behalf of NATO forces.

(2)

A designated customs office must supply the NATO forces stationed in its area with forms 302 which—

(a)

are pre-authenticated with the stamp and official signature of an officer of Revenue and Customs of that office;

(b)

are serially numbered;

(c)

bear the full address of that designated customs office for the return copy of the form known as “form 302”.

(3)

In this Schedule, “NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement in regulation 5.

Annotations

Textual amendments

F1: Words in Sch. 4 para. 2(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(5)(b); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1: Sch. 4 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.