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The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021

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Removal of goods imported through the Channel TunnelU.K.

This section has no associated Explanatory Memorandum

2.—(1) This regulation applies where goods are subject to regulation 131(2) (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) of the Customs (Import Duty) (EU Exit) Regulations 2018(1).

(2) Goods imported through the tunnel system must not be removed from the Cheriton Channel Tunnel Terminal at Folkestone, Kent unless—

(a)the goods have been discharged from the free-circulation procedure; or

(b)the removal has been approved by an HMRC officer.

(3) Where 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 the Cheriton Channel Tunnel Terminal at Folkestone, Kent to an HMRC inland border facility.

(4) Where paragraph (3) applies the goods must—

(a)be taken directly from the Cheriton Channel Tunnel Terminal at Folkestone, Kent to an HMRC inland border facility; and

(b)arrive at the HMRC inland border facility in the same condition as the goods were at the time of importation.

(5) 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;

Free-circulation procedure” has the meaning as given by section 3(3)(a) of the Taxation (Cross-border Trade) Act 2018(2);

the Tunnel system” has the meaning given by section 1(7) of the Channel Tunnel Act 1987(3).

Commencement Information

I1Reg. 2 in force at 1.1.2022, see reg. 1

(1)

S.I. 2018/1248. Relevant amending instruments are S.I. 2019/326, S.I. 2019/1215, and S.I. 2019/1346.

(2)

2018 c. 22. Section 3(3)(a) was amended by paragraph 2 of Schedule 1 to the Taxation (Post-transition Period) Act 2020 (c. 26).

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