The Customs (Import Duty) (EU Exit) Regulations 2018 No. 1248

PART 3 U.K. Temporary storage

Modifications etc. (not altering text)

C1 Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

Breach of handling requirement U.K.

13.  Where—

(a) goods are in a temporary storage facility operated by an approved person; and

(b) the approved person fails to comply with paragraph (1), (3) or (4) of regulation 12 in respect of the goods,

the temporary storage declaration in respect of the goods is to be treated as withdrawn and regulation 11(2) applies.

Commencement Information

I1 Reg. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.