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Changes over time for: Section 2
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/01/2022.
Changes to legislation:
There are currently no known outstanding effects for the The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021, Section 2.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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().
(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();
“the Tunnel system” has the meaning given by section 1(7) of the Channel Tunnel Act 1987().
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