http://www.legislation.gov.uk/uksi/1981/1260/regulation/8/2022-01-01The Ship’s Report, Importation and Exportation by Sea Regulations 1981enCUSTOMS AND EXCISEStatute Law Database2024-05-16Expert Participation2022-01-01 These Regulations re-enact, with modifications described below, the Ship’s Report, Importation and Exportation by Sea Regulations 1965 as varied by the Ship’s Report, Importation and Exportation by Sea Regulations 1965 (Amendment) Regulations 1971 and the Ship’s Report Regulations 1979 and lay down:—the procedure for making report of a ship arriving at a port, either from overseas or carrying goods brought in the ship from overseas and not yet cleared;the procedure to be followed on the arrival of a ship at a port;provisions for regulating the unloading, landing, movement and removal of goods on importation by sea; andprovisions for regulating the loading of goods into ships for exportation or as stores, and the documents required to be furnished. PART IIPROCEDURE FOR SHIP ARRIVING AT A PORT AND FOR THE UNLOADING, LANDING AND REMOVAL OF GOODS IMPORTED BY SEAUnloading, landing and removal of goods imported by sea8Goods imported by sea shall not be landed except at an approved wharf, and shall not be unloaded, landed or removed from the place of landing or from a temporary storage facility:—aoutside such hours as the Commissioners may appoint;bwithout the authority of the proper officer;cuntil ... report of the importing ship has been made, save as permitted by the Commissioners;duntil ... the goods are released to a Customs procedure, save as permitted by the Commissioners; oreon a Sunday or a holiday, save as permitted by the Commissioners:Provided that:—iparagraphs (a), (c), (d) and (e) of this regulation shall not apply in relation to catch (fish and other aquatic life) that are regarded as domestic goods by virtue of regulation 105 of the Customs (Import Duty) (EU Exit) Regulations 2018, iiparagraphs (c) and (d) shall not apply in relation to the unloading or landing of goods for deposit in a temporary storage facility ;...iiiparagraph (d) shall not apply in relation to passengers’ baggage ; and ivparagraph (d) shall not apply in relation to goods—aato which regulation 39A (advance electronic declarations by qualifying travellers: other chargeable goods) ...131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations, making of declarations) , or 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations) of the Customs (Import Duty) (EU Exit) Regulations 2018 applies; andbbwhich have been declared, and the declaration has been accepted by HMRC, in accordance with provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018.Reg. 8 in force at 1.10.1981, see reg. 1(1)Word in reg. 8(c) omitted (1.12.1986) by virtue of The Ship's Report, Importation and Exportation by Sea (Amendment) Regulations 1986 (S.I. 1986/1819), regs. 1, 4Reg. 8 excluded (1.1.1992) by The Customs Controls on Importation of Goods Regulations 1991 (S.I. 1991/2724), regs. 1, 7, Sch. 3Words in reg. 8 substituted (31.12.2020) by The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 4(2)(a); S.I. 2020/1643, reg. 2, Sch.Words in reg. 8(d) omitted (31.12.2020) by virtue of The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 4(2)(b); S.I. 2020/1643, reg. 2, Sch.Words in reg. 8(d) substituted (31.12.2020) by The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 4(2)(b); S.I. 2020/1643, reg. 2, Sch.Words in reg. 8(e)(i) substituted (31.12.2020) by The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 4(2)(c)(i); S.I. 2020/1643, reg. 2, Sch.Words in reg. 8(e)(i) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 2(2)(a); S.I. 2020/1643, reg. 2, Sch.Reg. 8(e)(iv) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 2(2)(d); S.I. 2020/1643, reg. 2, Sch.Words in reg. 8(e)(ii) substituted (31.12.2020) by The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 4(2)(c)(ii); S.I. 2020/1643, reg. 2, Sch.Word in reg. 8(e)(ii) omitted (31.12.2020) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 2(2)(b); S.I. 2020/1643, reg. 2, Sch.Word in reg. 8(e)(iii) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 2(2)(c); S.I. 2020/1643, reg. 2, Sch.Words in reg. 8(e)(iv)(aa) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 3(2); S.I. 2020/1643, reg. 2, Sch.Word in reg. 8(e)(iv)(aa) omitted (1.1.2022) by virtue of The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1312), regs. 1, 3(2)(a)Words in reg. 8(e)(iv)(aa) inserted (1.1.2022) by The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1312), regs. 1, 3(2)(b)
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<dc:title>The Ship’s Report, Importation and Exportation by Sea Regulations 1981</dc:title>
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<dc:description>These Regulations re-enact, with modifications described below, the Ship’s Report, Importation and Exportation by Sea Regulations 1965 as varied by the Ship’s Report, Importation and Exportation by Sea Regulations 1965 (Amendment) Regulations 1971 and the Ship’s Report Regulations 1979 and lay down:—the procedure for making report of a ship arriving at a port, either from overseas or carrying goods brought in the ship from overseas and not yet cleared;the procedure to be followed on the arrival of a ship at a port;provisions for regulating the unloading, landing, movement and removal of goods on importation by sea; andprovisions for regulating the loading of goods into ships for exportation or as stores, and the documents required to be furnished.</dc:description>
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<Number>PART II</Number>
<Title>PROCEDURE FOR SHIP ARRIVING AT A PORT AND FOR THE UNLOADING, LANDING AND REMOVAL OF GOODS IMPORTED BY SEA</Title>
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<Title>Unloading, landing and removal of goods imported by sea</Title>
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8
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Goods imported by sea shall not be landed except at an approved wharf, and shall not be unloaded, landed or removed from the place of landing or from a
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:—
</Text>
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<Text>outside such hours as the Commissioners may appoint;</Text>
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<Text>without the authority of the proper officer;</Text>
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until
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... report of the importing ship has been made, save as permitted by the Commissioners;
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until
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... the goods
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, save as permitted by the Commissioners; or
</Text>
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<Text>on a Sunday or a holiday, save as permitted by the Commissioners:</Text>
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<Text>Provided that:—</Text>
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paragraphs (a), (c), (d) and (e) of this regulation shall not apply in relation to
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paragraphs (c) and (d) shall not apply in relation to the unloading or landing of goods for deposit in a
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;
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...
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paragraph (d) shall not apply in relation to passengers’ baggage
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<Addition ChangeId="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680" CommentaryRef="key-706cfec4ee7fbc620f3a101a89460c6b">to which </Addition>
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<Substitution ChangeId="key-35d3da9526623ad291dd7ca2358f874d-1667816703314" CommentaryRef="key-35d3da9526623ad291dd7ca2358f874d">regulation 39A (advance electronic declarations by qualifying travellers: other chargeable goods) </Substitution>
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...
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<Substitution ChangeId="key-35d3da9526623ad291dd7ca2358f874d-1667816703314" CommentaryRef="key-35d3da9526623ad291dd7ca2358f874d">131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations, making of declarations) </Substitution>
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<Addition ChangeId="key-00c5e52628c3ada621a673295108a0e7-1667823666046" CommentaryRef="key-00c5e52628c3ada621a673295108a0e7">, or 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations)</Addition>
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<Substitution ChangeId="key-35d3da9526623ad291dd7ca2358f874d-1667816703314" CommentaryRef="key-35d3da9526623ad291dd7ca2358f874d"> of the Customs (Import Duty) (EU Exit) Regulations 2018 </Substitution>
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<P5 DocumentURI="http://www.legislation.gov.uk/uksi/1981/1260/regulation/8/iv/bb/2022-01-01" IdURI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/iv/bb" id="regulation-8-iv-bb">
<Pnumber>
<Addition ChangeId="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680" CommentaryRef="key-706cfec4ee7fbc620f3a101a89460c6b">bb</Addition>
</Pnumber>
<P5para>
<Text>
<Addition ChangeId="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680" CommentaryRef="key-706cfec4ee7fbc620f3a101a89460c6b">which have been declared, and the declaration has been accepted by HMRC, in accordance with provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018.</Addition>
</Text>
</P5para>
</P5>
</P4para>
</P4>
</P1para>
</P1>
</P1group>
</Part>
</Body>
</Secondary>
<Commentaries>
<Commentary id="key-099b866cee52b7c6ced75dd83c3a8f5e" Type="I">
<Para>
<Text>
<CitationSubRef id="cnz0hlw24-00063" SectionRef="regulation-8" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8">Reg. 8</CitationSubRef>
in force at 1.10.1981, see
<CitationSubRef id="cnz0hlw24-00064" CitationRef="" SectionRef="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/1/1" Operative="true">reg. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a8b95d9f05ba14bfe7724d60bfc52fc8" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="crsvlgl24-00006" SectionRef="regulation-8-c" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/c">reg. 8(c)</CitationSubRef>
omitted (1.12.1986) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/1986/1819" id="crsvlgl24-00007" Class="UnitedKingdomStatutoryInstrument" Year="1986" Number="1819" Title="The Ship's Report, Importation and Exportation by Sea (Amendment) Regulations 1986">The Ship's Report, Importation and Exportation by Sea (Amendment) Regulations 1986 (S.I. 1986/1819)</Citation>
,
<CitationSubRef CitationRef="crsvlgl24-00007" id="crsvlgl24-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/1986/1819/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="crsvlgl24-00007" id="crsvlgl24-00009" SectionRef="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/1986/1819/regulation/4" Operative="true">4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b96f9932da7ff41eb825a84b8c21baf9" Type="C">
<Para>
<Text>
<CitationSubRef id="ccd8e120221107142159486Z" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8" SectionRef="regulation-8">Reg. 8</CitationSubRef>
excluded (1.1.1992) by The Customs Controls on
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2724" id="d10e4" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724" Title="Importation of Goods Regulations 1991">Importation of Goods Regulations 1991 (S.I. 1991/2724)</Citation>
,
<CitationSubRef CitationRef="d10e4" id="ccd8e720221107142159486Z" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="d10e4" id="ccd8e1020221107142159486Z" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/7" SectionRef="regulation-7">7</CitationSubRef>
,
<CitationSubRef CitationRef="d10e4" id="ccd8e1320221107142159486Z" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/schedule/3" Operative="true" SectionRef="schedule-3">Sch. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b8d9047f7cf46465bc9f71d6e35acda5" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crsvuig64-00006" SectionRef="regulation-8" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8">reg. 8</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/1247" id="crsvuig64-00007" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="1247" Title="The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018">The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247)</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00007" id="crsvuig64-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00007" id="crsvuig64-00009" SectionRef="regulation-4-2-a" URI="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/4/2/a" Operative="true">4(2)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="crsvuig64-00010" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00010" id="crsvuig64-00011" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00010" id="crsvuig64-00012" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6406e73744f0c44d98e5a8d158fe474b" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crsvuig64-00018" SectionRef="regulation-8-d" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/d">reg. 8(d)</CitationSubRef>
omitted (31.12.2020) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/1247" id="crsvuig64-00019" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="1247" Title="The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018">The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247)</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00019" id="crsvuig64-00020" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00019" id="crsvuig64-00021" SectionRef="regulation-4-2-b" URI="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/4/2/b" Operative="true">4(2)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="crsvuig64-00022" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00022" id="crsvuig64-00023" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00022" id="crsvuig64-00024" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-346565e621de869e18584063befbc883" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crsvuig64-00030" SectionRef="regulation-8-d" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/d">reg. 8(d)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/1247" id="crsvuig64-00031" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="1247" Title="The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018">The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247)</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00031" id="crsvuig64-00032" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00031" id="crsvuig64-00033" SectionRef="regulation-4-2-b" URI="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/4/2/b" Operative="true">4(2)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="crsvuig64-00034" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00034" id="crsvuig64-00035" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00034" id="crsvuig64-00036" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-594cc3c0fae2e8ef8d13755b58eaba4f" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crsvuig64-00042" SectionRef="regulation-8-e-i" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/i">reg. 8(e)(i)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/1247" id="crsvuig64-00043" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="1247" Title="The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018">The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247)</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00043" id="crsvuig64-00044" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00043" id="crsvuig64-00045" SectionRef="regulation-4-2-c-i" URI="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/4/2/c/i" Operative="true">4(2)(c)(i)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="crsvuig64-00046" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00046" id="crsvuig64-00047" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00046" id="crsvuig64-00048" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5330cff8bdec1326cedd8bfa8e9d9284" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crsvuig64-00054" SectionRef="regulation-8-e-i" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/i">reg. 8(e)(i)</CitationSubRef>
inserted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/326" id="crsvuig64-00055" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="326" Title="The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019">The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326)</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00055" id="crsvuig64-00056" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00055" id="crsvuig64-00057" SectionRef="regulation-2-2-a" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/2/2/a" Operative="true">2(2)(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="crsvuig64-00058" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00058" id="crsvuig64-00059" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00058" id="crsvuig64-00060" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-706cfec4ee7fbc620f3a101a89460c6b" Type="F">
<Para>
<Text>
<CitationSubRef id="crsvuig64-00066" SectionRef="regulation-8-e-iv" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/iv">Reg. 8(e)(iv)</CitationSubRef>
inserted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/326" id="crsvuig64-00067" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="326" Title="The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019">The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326)</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00067" id="crsvuig64-00068" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00067" id="crsvuig64-00069" SectionRef="regulation-2-2-d" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/2/2/d" Operative="true">2(2)(d)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="crsvuig64-00070" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00070" id="crsvuig64-00071" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00070" id="crsvuig64-00072" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fe1096cd29dc7f7c386a01f6336b2616" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crsvuig64-00078" SectionRef="regulation-8-e-ii" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/ii">reg. 8(e)(ii)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/1247" id="crsvuig64-00079" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="1247" Title="The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018">The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247)</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00079" id="crsvuig64-00080" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00079" id="crsvuig64-00081" SectionRef="regulation-4-2-c-ii" URI="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/4/2/c/ii" Operative="true">4(2)(c)(ii)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="crsvuig64-00082" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00082" id="crsvuig64-00083" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00082" id="crsvuig64-00084" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d030abb219768b6841dd300172ea7fe2" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="crsvuig64-00090" SectionRef="regulation-8-e-ii" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/ii">reg. 8(e)(ii)</CitationSubRef>
omitted (31.12.2020) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/326" id="crsvuig64-00091" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="326" Title="The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019">The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326)</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00091" id="crsvuig64-00092" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00091" id="crsvuig64-00093" SectionRef="regulation-2-2-b" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/2/2/b" Operative="true">2(2)(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="crsvuig64-00094" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00094" id="crsvuig64-00095" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00094" id="crsvuig64-00096" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2597f115e4e9cce8be6b592c000c027d" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="crsvuig64-00102" SectionRef="regulation-8-e-iii" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/iii">reg. 8(e)(iii)</CitationSubRef>
inserted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/326" id="crsvuig64-00103" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="326" Title="The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019">The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326)</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00103" id="crsvuig64-00104" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00103" id="crsvuig64-00105" SectionRef="regulation-2-2-c" URI="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/2/2/c" Operative="true">2(2)(c)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="crsvuig64-00106" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00106" id="crsvuig64-00107" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00106" id="crsvuig64-00108" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-35d3da9526623ad291dd7ca2358f874d" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crsvuig64-00114" SectionRef="regulation-8-e-iv-aa" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/iv/aa">reg. 8(e)(iv)(aa)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/486" id="crsvuig64-00115" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="486" Title="The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019">The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486)</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00115" id="crsvuig64-00116" SectionRef="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2019/486/regulation/1/3">regs. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00115" id="crsvuig64-00117" SectionRef="regulation-3-2" URI="http://www.legislation.gov.uk/id/uksi/2019/486/regulation/3/2" Operative="true">3(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1643" id="crsvuig64-00118" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1643" Title="The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020">S.I. 2020/1643</Citation>
,
<CitationSubRef CitationRef="crsvuig64-00118" id="crsvuig64-00119" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</CitationSubRef>
,
<CitationSubRef CitationRef="crsvuig64-00118" id="crsvuig64-00120" SectionRef="schedule" URI="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-15c4c3bf4e41e7d994a176ad1c1d8e8a" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="crszxcuf4-00006" SectionRef="regulation-8-e-iv-aa" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/iv/aa">reg. 8(e)(iv)(aa)</CitationSubRef>
omitted (1.1.2022) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/1312" id="crszxcuf4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="1312" Title="The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021">The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1312)</Citation>
,
<CitationSubRef CitationRef="crszxcuf4-00007" id="crszxcuf4-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2021/1312/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="crszxcuf4-00007" id="crszxcuf4-00009" SectionRef="regulation-3-2-a" URI="http://www.legislation.gov.uk/id/uksi/2021/1312/regulation/3/2/a" Operative="true">3(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-00c5e52628c3ada621a673295108a0e7" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="crszxcuf4-00015" SectionRef="regulation-8-e-iv-aa" URI="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/iv/aa">reg. 8(e)(iv)(aa)</CitationSubRef>
inserted (1.1.2022) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/1312" id="crszxcuf4-00016" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="1312" Title="The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021">The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1312)</Citation>
,
<CitationSubRef CitationRef="crszxcuf4-00016" id="crszxcuf4-00017" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2021/1312/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="crszxcuf4-00016" id="crszxcuf4-00018" SectionRef="regulation-3-2-b" URI="http://www.legislation.gov.uk/id/uksi/2021/1312/regulation/3/2/b" Operative="true">3(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>