Regulation 2 Amendment of the Ship’s Report, Importation and Exportation by Sea Regulations 1981

Regulation 8A of the Ship’s Report, Importation and Exportation by Sea Regulations 1981 (removal of goods imported by sea from RoRo or other listed locations)^f1 is amended as follows.

For paragraph (1), substitute—

“(1)

Paragraph (2) applies to goods which—

(a)

are subject to regulation 131(2) (chargeable goods carried by RoRo vehicles: declarations) or 131F(3) (chargeable goods carried by relevant vehicles: declarations) of the Customs (Import Duty) (EU Exit) Regulations 2018^f2; and

(b)

were not in Northern Ireland immediately before being removed to Great Britain by sea.”.

In paragraph (2), for “Relevant goods imported by sea”, substitute “Goods to which this paragraph applies”.

In paragraph (5), omit the definitions of “Relevant goods” and “Union goods”.