Paragraph 6 I1I2
HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a transit procedure in respect of goods declared for the procedure.
Each of the following is an example of the kind of requirements that may be imposed by the regulations—
a requirement for the goods to be in a specified condition at specified times,
a requirement for the goods to be identified by reference to specified documents and for the documents to accompany the goods,
a requirement for a person to permit the inspection of the goods, the means of transport by which the goods are moved and the documents mentioned in paragraph (b), and
a requirement imposed on any person for the purposes of, or in connection with, implementing any international arrangement to which Her Majesty's government in the United Kingdom is a party.
Annotations
Commencement
- I1
Sch. 2 para. 6 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
- I2
Sch. 2 para. 6 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)