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56. Where the goods arrive at the authorised place of an authorised consignee in paragraph 6(1) or 18(8), HMRC may provide that, by way of derogation from paragraphs 7 and 31, sheets 2 and 3 of the CIM consignment note may be delivered directly by the authorised railway undertaking or by the transport undertaking to the HMRC customs office of destination.
Commencement Information
I1Sch. 1 para. 56 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.