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The Customs (Miscellaneous Amendments) Regulations 2022
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- 2022 No. 628
- Regulation 4
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Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
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4.—(1) The Customs (Import Duty) (EU Exit) Regulations 2018(1) are amended as follows.
(2) In regulation 12(6) (handling of goods in temporary storage), for “goods are in temporary storage” to “Customs procedure”, substitute—
“goods are in temporary storage if they have not been released to a Customs procedure and—
(a)
they are, or have been, subject to the requirement in regulation 8(2); or
(b)
a temporary storage declaration is deemed to have been made in respect of them in accordance with paragraph 14(3) or 39(3) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018;”.
(3) In regulation 30(2) (definition: simplified Customs declaration process), for “a free zone procedure” substitute “in any case specified in a notice published by HMRC”.
(4) In regulation 35(1) (exceptions to requirement to make a supplementary Customs declaration), for “customs warehouse procedure”, substitute “storage procedure”.
(1)
S.I. 2018/1248. Relevant amendments were made by S.I. 2021/1156 and S.I. 2021/1347.
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