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, 4

Reg. 8 excluded (1.1.1992) by The Customs Controls on Importation of Goods Regulations 1991 (S.I. 1991/2724), regs. 1, 7, Sch. 3

Words 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)

http://www.legislation.gov.uk/uksi/1981/1260/regulation/8The Ship’s Report, Importation and Exportation by Sea Regulations 1981enCUSTOMS AND EXCISEStatute Law Database2024-05-16Expert Participation2024-01-31These 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 SEA8Unloading, landing and removal of goods imported by sea

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 temporary storage facility:—

a

outside such hours as the Commissioners may appoint;

b

without the authority of the proper officer;

c

until ... report of the importing ship has been made, save as permitted by the Commissioners;

d

until ... the goods are released to a Customs procedure, save as permitted by the Commissioners; or

e

on a Sunday or a holiday, save as permitted by the Commissioners:

Provided that:—

i

paragraphs (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,

ii

paragraphs (c) and (d) shall not apply in relation to the unloading or landing of goods for deposit in a temporary storage facility ;...

iii

paragraph (d) shall not apply in relation to passengers’ baggage ; and

iv

paragraph (d) shall not apply in relation to goods—

aa

to 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; and

bb

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.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
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<notes source="#source">
<note class="commentary I" eId="key-099b866cee52b7c6ced75dd83c3a8f5e">
<p>
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8">Reg. 8</ref>
in force at 1.10.1981, see
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/1/1">reg. 1(1)</ref>
</p>
</note>
<note class="commentary F" eId="key-a8b95d9f05ba14bfe7724d60bfc52fc8">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/c">reg. 8(c)</ref>
omitted (1.12.1986) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/1986/1819">The Ship's Report, Importation and Exportation by Sea (Amendment) Regulations 1986 (S.I. 1986/1819)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1986/1819/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1986/1819/regulation/4">4</ref>
</p>
</note>
<note class="commentary C" eId="key-b96f9932da7ff41eb825a84b8c21baf9">
<p>
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8">Reg. 8</ref>
excluded (1.1.1992) by The Customs Controls on
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724">Importation of Goods Regulations 1991 (S.I. 1991/2724)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/7">7</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724/schedule/3">Sch. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-b8d9047f7cf46465bc9f71d6e35acda5">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8">reg. 8</ref>
substituted (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247">The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/4/2/a">4(2)(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-6406e73744f0c44d98e5a8d158fe474b">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/d">reg. 8(d)</ref>
omitted (31.12.2020) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247">The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/4/2/b">4(2)(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-346565e621de869e18584063befbc883">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/d">reg. 8(d)</ref>
substituted (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247">The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/4/2/b">4(2)(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-594cc3c0fae2e8ef8d13755b58eaba4f">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/i">reg. 8(e)(i)</ref>
substituted (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247">The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/4/2/c/i">4(2)(c)(i)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-5330cff8bdec1326cedd8bfa8e9d9284">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/i">reg. 8(e)(i)</ref>
inserted (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326">The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/2/2/a">2(2)(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-706cfec4ee7fbc620f3a101a89460c6b">
<p>
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/iv">Reg. 8(e)(iv)</ref>
inserted (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326">The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/2/2/d">2(2)(d)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-fe1096cd29dc7f7c386a01f6336b2616">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/ii">reg. 8(e)(ii)</ref>
substituted (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247">The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2018/1247/regulation/4/2/c/ii">4(2)(c)(ii)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-d030abb219768b6841dd300172ea7fe2">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/ii">reg. 8(e)(ii)</ref>
omitted (31.12.2020) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326">The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/2/2/b">2(2)(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-2597f115e4e9cce8be6b592c000c027d">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/iii">reg. 8(e)(iii)</ref>
inserted (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326">The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/326/regulation/2/2/c">2(2)(c)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-35d3da9526623ad291dd7ca2358f874d">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/iv/aa">reg. 8(e)(iv)(aa)</ref>
substituted (31.12.2020) by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/486">The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/486/regulation/1/3">regs. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/486/regulation/3/2">3(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643">S.I. 2020/1643</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/regulation/2">reg. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1643/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="key-15c4c3bf4e41e7d994a176ad1c1d8e8a">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/iv/aa">reg. 8(e)(iv)(aa)</ref>
omitted (1.1.2022) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1312">The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1312)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1312/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1312/regulation/3/2/a">3(2)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-00c5e52628c3ada621a673295108a0e7">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/uksi/1981/1260/regulation/8/e/iv/aa">reg. 8(e)(iv)(aa)</ref>
inserted (1.1.2022) by
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1312">The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1312)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1312/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2021/1312/regulation/3/2/b">3(2)(b)</ref>
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/uksi/1981/1260/regulation/8</dc:identifier>
<dc:title>The Ship’s Report, Importation and Exportation by Sea Regulations 1981</dc:title>
<dc:language>en</dc:language>
<dc:subject scheme="SIheading">CUSTOMS AND EXCISE</dc:subject>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-16</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-01-31</dct:valid>
<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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<ukm:Number Value="1260"/>
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<portionBody eId="body" period="#period2">
<part eId="part-II" period="#period2">
<num>PART II</num>
<heading>PROCEDURE FOR SHIP ARRIVING AT A PORT AND FOR THE UNLOADING, LANDING AND REMOVAL OF GOODS IMPORTED BY SEA</heading>
<hcontainer name="regulation" eId="regulation-8" period="#period1">
<num>
<noteRef href="#key-099b866cee52b7c6ced75dd83c3a8f5e" marker="I1" class="commentary I"/>
<noteRef href="#key-b96f9932da7ff41eb825a84b8c21baf9" marker="C1" class="commentary C"/>
8
</num>
<heading>Unloading, landing and removal of goods imported by sea</heading>
<intro>
<p>
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
<ins class="substitution key-b8d9047f7cf46465bc9f71d6e35acda5-1667816349057 first last">
<noteRef href="#key-b8d9047f7cf46465bc9f71d6e35acda5" marker="F2" class="commentary attribute F"/>
temporary storage facility
</ins>
:—
</p>
</intro>
<subparagraph eId="regulation-8-a">
<num>a</num>
<content>
<p>outside such hours as the Commissioners may appoint;</p>
</content>
</subparagraph>
<subparagraph eId="regulation-8-b">
<num>b</num>
<content>
<p>without the authority of the proper officer;</p>
</content>
</subparagraph>
<subparagraph eId="regulation-8-c">
<num>c</num>
<content>
<p>
until
<noteRef href="#key-a8b95d9f05ba14bfe7724d60bfc52fc8" marker="F1" class="commentary F"/>
... report of the importing ship has been made, save as permitted by the Commissioners;
</p>
</content>
</subparagraph>
<subparagraph eId="regulation-8-d">
<num>d</num>
<content>
<p>
until
<noteRef href="#key-6406e73744f0c44d98e5a8d158fe474b" marker="F3" class="commentary F"/>
... the goods
<ins class="substitution key-346565e621de869e18584063befbc883-1667816413417 first last">
<noteRef href="#key-346565e621de869e18584063befbc883" marker="F4" class="commentary attribute F"/>
are released to a Customs procedure
</ins>
, save as permitted by the Commissioners; or
</p>
</content>
</subparagraph>
<subparagraph eId="regulation-8-e">
<num>e</num>
<content>
<p>on a Sunday or a holiday, save as permitted by the Commissioners:</p>
</content>
</subparagraph>
<hcontainer name="wrapper">
<content>
<p>Provided that:—</p>
</content>
</hcontainer>
<clause eId="regulation-8-i">
<num>i</num>
<content>
<p>
paragraphs (a), (c), (d) and (e) of this regulation shall not apply in relation to
<ins class="substitution key-594cc3c0fae2e8ef8d13755b58eaba4f-1667816471945 first">
<noteRef href="#key-594cc3c0fae2e8ef8d13755b58eaba4f" marker="F5" class="commentary attribute F"/>
catch (fish and other aquatic life) that are regarded as domestic goods by virtue of regulation 105 of the Customs (Import Duty)
</ins>
<ins class="substitution key-594cc3c0fae2e8ef8d13755b58eaba4f-1667816471945">
<ins class="key-5330cff8bdec1326cedd8bfa8e9d9284-1667816516684 first last">
<noteRef href="#key-5330cff8bdec1326cedd8bfa8e9d9284" marker="F6" class="commentary attribute F"/>
(EU Exit)
</ins>
</ins>
<ins class="substitution key-594cc3c0fae2e8ef8d13755b58eaba4f-1667816471945 last"> Regulations 2018,</ins>
</p>
</content>
</clause>
<clause eId="regulation-8-ii">
<num>ii</num>
<content>
<p>
paragraphs (c) and (d) shall not apply in relation to the unloading or landing of goods for deposit in a
<ins class="substitution key-fe1096cd29dc7f7c386a01f6336b2616-1667816588802 first last">
<noteRef href="#key-fe1096cd29dc7f7c386a01f6336b2616" marker="F8" class="commentary attribute F"/>
temporary storage facility
</ins>
;
<noteRef href="#key-d030abb219768b6841dd300172ea7fe2" marker="F9" class="commentary F"/>
...
</p>
</content>
</clause>
<clause eId="regulation-8-iii">
<num>iii</num>
<content>
<p>
paragraph (d) shall not apply in relation to passengers’ baggage
<ins class="key-2597f115e4e9cce8be6b592c000c027d-1667816653177 first last">
<noteRef href="#key-2597f115e4e9cce8be6b592c000c027d" marker="F10" class="commentary attribute F"/>
; and
</ins>
</p>
</content>
</clause>
<clause eId="regulation-8-iv">
<num>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680 first">
<noteRef href="#key-706cfec4ee7fbc620f3a101a89460c6b" marker="F7" class="commentary attribute F"/>
iv
</ins>
</num>
<intro>
<p>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680">paragraph (d) shall not apply in relation to goods—</ins>
</p>
</intro>
<subclause eId="regulation-8-iv-aa">
<num>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680">aa</ins>
</num>
<content>
<p>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680">to which </ins>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680">
<ins class="substitution key-35d3da9526623ad291dd7ca2358f874d-1667816703314 first">
<noteRef href="#key-35d3da9526623ad291dd7ca2358f874d" marker="F11" class="commentary attribute F"/>
regulation 39A (advance electronic declarations by qualifying travellers: other chargeable goods)
</ins>
</ins>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680">
<ins class="substitution key-35d3da9526623ad291dd7ca2358f874d-1667816703314">
<noteRef href="#key-15c4c3bf4e41e7d994a176ad1c1d8e8a" marker="F12" class="commentary F"/>
...
</ins>
</ins>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680">
<ins class="substitution key-35d3da9526623ad291dd7ca2358f874d-1667816703314">131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations, making of declarations) </ins>
</ins>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680">
<ins class="substitution key-35d3da9526623ad291dd7ca2358f874d-1667816703314">
<ins class="key-00c5e52628c3ada621a673295108a0e7-1667823666046 first last">
<noteRef href="#key-00c5e52628c3ada621a673295108a0e7" marker="F13" class="commentary attribute F"/>
, or 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations)
</ins>
</ins>
</ins>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680">
<ins class="substitution key-35d3da9526623ad291dd7ca2358f874d-1667816703314 last"> of the Customs (Import Duty) (EU Exit) Regulations 2018 </ins>
</ins>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680">applies; and</ins>
</p>
</content>
</subclause>
<subclause eId="regulation-8-iv-bb">
<num>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680">bb</ins>
</num>
<content>
<p>
<ins class="key-706cfec4ee7fbc620f3a101a89460c6b-1667816553680 last">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.</ins>
</p>
</content>
</subclause>
</clause>
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