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

Breach of handling requirement U.K.

13.  Where—

(a) goods are in [F1 the possession or control of] 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the temporary storage declaration in respect of the goods is to be treated as withdrawn and regulation 11(2) applies.

Textual Amendments

F1 Words in reg. 13(a) substituted (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(4)

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.

Commencement Information

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