http://www.legislation.gov.uk/uksi/2021/1312/regulation/2/2022-01-01The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021enCUSTOMSEXITING THE EUROPEAN UNIONStatute Law Database2024-05-16Expert Participation2022-01-01 The Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs under the Customs and Excise Management Act 1979. These Regulations make provision to ensure that full customs controls will be able to be operated at RoRo listed locations and other listed locations from 1st January 2022. This is an EU Exit instrument. Removal of goods imported through the Channel Tunnel 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. S.I. 2018/1248. Relevant amending instruments are S.I. 2019/326, S.I. 2019/1215, and S.I. 2019/1346. 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). 1987 c. 53. Reg. 2 in force at 1.1.2022, see reg. 1
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<dc:identifier>http://www.legislation.gov.uk/uksi/2021/1312/regulation/2/2022-01-01</dc:identifier>
<dc:title>The Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021</dc:title>
<dc:language>en</dc:language>
<dc:subject scheme="SIheading">CUSTOMS</dc:subject>
<dc:subject scheme="SIheading">EXITING THE EUROPEAN UNION</dc:subject>
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<dc:description>The Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs under the Customs and Excise Management Act 1979. These Regulations make provision to ensure that full customs controls will be able to be operated at RoRo listed locations and other listed locations from 1st January 2022. This is an EU Exit instrument.</dc:description>
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<Title>Removal of goods imported through the Channel Tunnel</Title>
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2
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<Text>
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
<FootnoteRef Ref="f00002"/>
.
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<Text>Goods imported through the tunnel system must not be removed from the Cheriton Channel Tunnel Terminal at Folkestone, Kent unless—</Text>
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<Text>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.</Text>
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<Text>Where paragraph (3) applies the goods must—</Text>
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<Text>be taken directly from the Cheriton Channel Tunnel Terminal at Folkestone, Kent to an HMRC inland border facility; and</Text>
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<Text>arrive at the HMRC inland border facility in the same condition as the goods were at the time of importation.</Text>
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<Text>In this regulation—</Text>
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<Term id="term-hmrc-inland-border-facility">HMRC inland border facility</Term>
” means a place used by HMRC to exercise search and examination powers under the Customs and Excise Management Act 1979;
</Text>
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<Term id="term-free-circulation-procedure">Free-circulation procedure</Term>
” has the meaning as given by section 3(3)(a) of the Taxation (Cross-border Trade) Act 2018
<FootnoteRef Ref="f00003"/>
;
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<Term id="term-the-tunnel-system">the Tunnel system</Term>
” has the meaning given by section 1(7) of the Channel Tunnel Act 1987
<FootnoteRef Ref="f00004"/>
.
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<Citation URI="http://www.legislation.gov.uk/id/uksi/2018/1248" id="c00005" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="1248">S.I. 2018/1248</Citation>
. Relevant amending instruments are
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/326" id="c00006" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="0326">S.I. 2019/326</Citation>
,
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1215" id="c00007" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1215">S.I. 2019/1215</Citation>
, and
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/1346" id="c00008" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="1346">S.I. 2019/1346</Citation>
.
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<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2018/22" id="c00009" Class="UnitedKingdomPublicGeneralAct" Year="2018" Number="0022">2018 c. 22</Citation>
. Section 3(3)(a) was amended by paragraph 2 of Schedule 1 to the Taxation (Post-transition Period) Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="c00010" Class="UnitedKingdomPublicGeneralAct" Year="2020" Number="0026">2020 (c. 26)</Citation>
.
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<Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/53" id="c00011" Class="UnitedKingdomPublicGeneralAct" Year="1987" Number="0053">1987 c. 53</Citation>
.
</Text>
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in force at 1.1.2022, see
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