Regulation 6 Time of start of a movement of goodsI1 I2

United Kingdom

(1)

For the purposes of Article 47 of the EU withdrawal agreement the following movements start at the time specified in a notice published by HMRC—

(a)

goods moving from the Customs territory of the Union to the Customs territory of the United Kingdom;

(b)

goods moving from Great Britain to Northern Ireland; and

(c)

goods moving from Northern Ireland to Great Britain.

(2)

HMRC must publish a notice under paragraph (1).

Annotations