The Customs (Import Duty) (EU Exit) Regulations 2018

[F1 PART 13E U.K. Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations

Textual Amendments

F1 Pt. 13E inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(9)

131I— (1) Carriers of chargeable goods destined for a RoRo listed location or an other listed location must provide a notification to HMRC immediately after the relevant vehicle on which the goods have been boarded or loaded has departed for the United Kingdom (a “notification of embarkation”). U.K.

(2) Paragraph (1) does not apply in relation to—

(a) goods in respect of which a Customs declaration by conduct may be made under regulation 25(1B) or (1BB);

(b) goods in respect of which a voluntary Customs declaration may be made under regulation 39B(3);

(c) goods described in regulation 39(1), 39A(1), 131(1)(b) or 131F(1)(b);

(d) goods in respect of which a simplified Customs declaration has been made using the EIDR procedure.

[F2 (e) goods which were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom.]

(3) The notification of embarkation must be made in the form and manner, and contain such information, as is specified in a notice published by HMRC Commissioners.

(4) A notification of embarkation that has been made may not be amended or withdrawn without the consent of an HMRC officer.

(5) In this regulation—

“carrier” means a person who provides the service of transport for goods being transported to the United Kingdom;

“RoRo listed location” has the meaning given by regulation 130(1);

“other listed location” has the meaning given by regulation 131E(1);

“relevant vehicle” has the meaning given by regulation 131D.]

Textual Amendments

F2 Words in Pt. 13E inserted in earlier amending provision S.I. 2021/1347, reg. 3(9) (1.1.2022) by The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1444), regs. 1(2), 3(2)(c)