Handling of goods in temporary storageU.K.
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12.—[(1) A person who holds the approval to operate a temporary storage facility (“the approved person”) may only carry out, in relation to goods that are in temporary storage, the type of activity described in paragraph (2).]
(2) The approved person may handle the goods—
(a)whilst the goods are in the temporary storage facility [in relation to which the person holds the approval] where that is necessary—
(i)to preserve the goods in the state they were in at the time of their import, excluding any handling which modifies the appearance or technical characteristics of the goods; or
(ii)to examine or take samples of the goods in order to determine the classification of the goods for the purposes of the customs tariff , their value for customs purposes or the Customs procedure which should apply to the goods; or
(b)in order to transport the goods to [a temporary storage facility or] other premises, where that is required or approved by an HMRC officer.
[(2A) If—
(a)there is no temporary storage facility at the place of importation, approved wharf or examination station at which the goods are located;
(b)the goods are subject to regulation 131(2) (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations), or 131F(3) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations); and
(c)a temporary storage declaration has been made in accordance with regulation 8(3) and (5) (temporary storage declarations),
the approval of an HMRC officer for the transport of the goods to the temporary storage facility listed in the declaration, by the person approved to operate that facility is to be treated as given.]
[(3) The approved person must keep a record of any handling of the goods—
(a)whilst the goods are in the temporary storage facility, whether the handling falls within paragraph (2)(a) or otherwise; or
(b)whilst the goods are being moved pursuant to paragraph (2)(b).]
(4) The approved person must—
(a)keep the record in such form, if any, as specified in a notice published by HMRC; and
(b)preserve the record for the period of three years beginning with the date on which the handling occurred.
(5) For the purposes of section 25A of CEMA 1979 —
(a)the restriction provided by paragraph (1) is to be treated as a restriction attaching to the approval of the approved person; and
(b)the matters provided by paragraphs (3) and (4) are to be treated as conditions attaching to the approval of the approved person.
[(6) In this regulation—
[goods are in temporary storage if they have not been released to a Customs procedure and—
(a)
they are, or have been, subject to the requirement in regulation 8(2); or
(b)
a temporary storage declaration is deemed to have been made in respect of them in accordance with paragraph 14(3) or 39(3) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018;]
“approved wharf” has the meaning given by section 20A CEMA 1979;
“examination station” has the meaning given by section 22A CEMA 1979.]
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