OpenLegislation

Regulation 3 General customs officialsE1F1

England, Wales and Scotland

(1)

At a place where goods are subject to the control of an HMRC officer, the European Regulations are to be enforced by a general customs official.

(2)

In paragraph (1), the reference to goods being subject to the control of an HMRC officer includes control being exercised—

(a)

requiring the goods to be handled, or otherwise dealt with, in accordance with instructions given by an HMRC officer (whether given orally or in any other way); or

(b)

requiring the goods to be kept in any place specified by an HMRC officer.

(3)

In this regulation, “HMRC officer” means an officer of Revenue and Customs.

Annotations

Textual amendments

F1

Reg. 3 substituted (E.W.S.) (31.12.2020) by The Timber and Timber Products and FLEGT (EU Exit) Regulations 2018 (S.I. 2018/1025), regs. 1(1), 2(3) (as amended by S.I. 2020/1315, regs. 1(2), 2(2)); 2020 c. 1, Sch. 5 para. 1(1)

Extent

E1

This version of this provision extends to England and Wales and Scotland only; a separate version has been created for Northern Ireland only