# The Ship’s Report, Importation and Exportation by Sea (Amendment) Regulations 2024, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Ship’s Report, Importation and Exportation by Sea Regulations 1981 (S.I. 1981/1260) (“the 1981 Regulations”).
Regulation 1 provides for citation and commencement.
Regulation 2 amends regulation 8A of the 1981 Regulations so that paragraph (2) of regulation 8A applies where goods are subject to regulation 131(2) or 131F(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248), and are not goods which were in Northern Ireland immediately before being removed to Great Britain by sea. Where paragraph (2) of regulation 8A applies, goods may not be removed from a RoRo or Other Listed Location without being discharged from the free circulation procedure, unless the movement is approved by an HMRC officer.
A Tax Information and Impact Note covering this instrument will be published on the gov.uk website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2024/9/note (the official version)
Page: https://openlegislation.uk/ships-report-importation-and-exportation-by-sea-amendment-regulations-2024/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.