Regulation 8A Removal of goods imported by sea from RoRo or other listed locationsF1
United Kingdom
Paragraph (2) applies to goods which—
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; and
were not in Northern Ireland immediately before being removed to Great Britain by sea.
F3Goods to which this paragraph applies must not be removed from an approved wharf unless—
the goods have been discharged from the free-circulation procedure; or
the movement is approved by an HMRC officer.
If an HMRC officer has indicated to the person who made the Customs declaration in respect of the goods that the officer intends to take steps to verify the declaration, approval is to be treated as granted to move the goods from an approved wharf to an HMRC inland border facility.
Where paragraph (3) applies the goods must–
be taken directly from the approved wharf to an HMRC inland border facility; and
arrive at the HMRC inland border facility in the same condition as the goods were at the time of importation.
In this regulation—
“HMRC inland border facility” means a place used by HMRC to exercise search and examination powers under the Customs and Excise Management Act 1979;
F4...
Annotations
Textual amendments
- F1
Reg. 8A inserted (1.1.2022) by The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1312), regs. 1, 3(3) (as amended by S.I. 2021/1442, regs. 1, 2)
- F2
Reg. 8A(1) substituted (31.1.2024) by The Ship’s Report, Importation and Exportation by Sea (Amendment) Regulations 2024 (S.I. 2024/9), regs. 1(2), 2(2)
- F3
Words in reg. 8A(2) substituted (31.1.2024) by The Ship’s Report, Importation and Exportation by Sea (Amendment) Regulations 2024 (S.I. 2024/9), regs. 1(2), 2(3)
- F4
Words in reg. 8A(5) omitted (31.1.2024) by virtue of The Ship’s Report, Importation and Exportation by Sea (Amendment) Regulations 2024 (S.I. 2024/9), regs. 1(2), 2(4)