Article 22 Customs formalities
United Kingdom
When completing customs formalities, the exporter or importer shall submit the duly completed form set out in Annex VII as proof that the necessary authorisation for the export or import concerned has been obtained. F1...
If a customs declaration is made concerning goods listed in Annex II, III or IV and it is confirmed that no authorisation has been granted pursuant to this Regulation for the intended export or import, F2Her Majesty's Revenue and Customs shall detain the goods declared and shall make the exporter or importer aware of the possibility to apply for an authorisation pursuant to this Regulation. If no application for an authorisation is made within six months of the detention, or if the competent authority dismisses such an application, Her Majesty's Revenue and Customs shall dispose of the detained goods F3....
Annotations
Textual amendments
- F1
Words in Art. 22(1) omitted (31.12.2020) by virtue of The Trade in Torture etc. Goods (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1479), regs. 1, 2(22)(a) (with reg. 3) (as amended by S.I. 2020/1502, regs. 1(2), 13, 15)
- F2
Words in Art. 22(2) substituted (31.12.2020) by The Trade in Torture etc. Goods (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1479), regs. 1, 2(22)(b)(i) (with reg. 3) (as amended by S.I. 2020/1502, regs. 1(2), 13, 15)
- F3
Words in Art. 22(2) omitted (31.12.2020) by virtue of The Trade in Torture etc. Goods (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1479), regs. 1, 2(22)(b)(ii) (with reg. 3) (as amended by S.I. 2020/1502, regs. 1(2), 13, 15)