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

PART 13 U.K. Chargeable goods destined for RoRo listed locations

Modifications etc. (not altering text)

C1 Pt. 13 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.

Interpretation U.K.

129.  In this Part—

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

“RoRo vehicle” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport.

Modifications etc. (not altering text)

C2 Reg. 129 applied (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 2(3)(4); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 129 in force at 27.9.2019 by S.I. 2019/1282, reg. 2(a)

I2 Reg. 129 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

RoRo listed locations U.K.

130.—(1) “ RoRo listed location” means a location in the United Kingdom listed in a notice published by HMRC.

(2) A location may be listed if—

(a) the location is the Cheriton Channel Tunnel Terminal at Folkestone, Kent, or part of that location; or

(b) it is another location where the following conditions are satisfied, namely—

(i) the location is only or predominantly used by RoRo vehicles as a place where goods carried by those vehicles are imported; and

(ii) HMRC consider that Customs procedures M1 at the location would be significantly impeded if, in respect of goods to be imported which are carried by RoRo vehicles arriving at the location, Customs declarations M2 or temporary storage declarations were not made before those goods are imported.

(3) HMRC must state in the notice the date on which a listing is made and the date it has effect.

(4) Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.

(5) HMRC may vary or cancel any listing [F1 and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing] [F2 and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing].

(6) A notice must further—

(a) identify a location which is listed, including by reference to a postcode or a delineation on a map or plan; F3 ...

(b) be published as soon as practicable after it is made [F4 ; and]

[F5 (c) be accompanied by a notice specifying the matters referred to in regulation 4(3D)(a) and (b) which may, for example, specify that the details of the matters listed in regulation 4(4)(a) to (c) be included in a notification of importation.]

(7) In paragraph (2)(b), “location” means a port or railway terminal or that part of a port or railway terminal in respect of which the conditions in paragraph (2)(b) are satisfied.

Textual Amendments

F1 Words in reg. 130(5) inserted (4.8.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/830), regs. 1(3), 2(6)

F2 Words in reg. 130(5) inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 3(6)

F3 Word in reg. 130(6)(a) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(21)(a); S.I. 2020/1643, reg. 2, Sch.

F4 Word in reg. 130(6)(b) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(21)(b); S.I. 2020/1643, reg. 2, Sch.

F5 Reg. 130(6)(c) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(21)(c); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C3 Reg. 130(1) applied (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 2(3)(4); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I3 Reg. 130 in force at 27.9.2019 by S.I. 2019/1282, reg. 2(a)

I4 Reg. 130 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 See section 3(3) of the Act.

M2 See section 3 of the Act.

Chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations U.K.

131.— [F6 (1) Paragraph (2) applies where—

(a) chargeable goods to be imported are carried by a RoRo vehicle which is boarded onto a train or vessel destined for a RoRo listed location; and

(b) the goods are not—

(i) goods that may be declared under—

(aa) regulation 26A (free-circulation procedure: goods imported at RoRo listed locations);

(bb) regulation 27 (temporary admission procedure miscellaneous goods – by conduct declarations), by virtue of paragraph (1)(b) or (c) or (3) of that regulation; F7 ...

(cc) regulation 27A (temporary admission procedure: goods imported at RoRo listed locations); F8 ...

[F9 (dd) regulation 26E (free-circulation procedure: NATO forces); or

(ee) regulation 27E (temporary admission procedure: NATO forces); or]

(ii) imported by F10 ... a universal service provider F10 ....]

(2) A Customs declaration or a temporary storage declaration F11 ... must be made in respect of the goods—

(a) by the time of boarding; F12 ...

(b) if the place at which the vehicle is boarded is not the final place where RoRo vehicles are boarded before departure for the RoRo listed location, by the time of arrival at that final place [F13 ; or]

[F14 (c) if earlier than the time specified in sub-paragraph (a) or (b), by the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.]

[F15 (2A) The customs declaration made under paragraph (2) is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.

(2B) HMRC must publish a notice for the purposes of paragraph (2A).]

(3) The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time, other than to substitute [F16 information of a description specified in a notice published by HMRC], without the consent of an HMRC officer.

(4) Where paragraph (2) applies in respect of chargeable goods carried by a RoRo vehicle, evidence of compliance must be produced to an HMRC officer, when required to do so, by a person in possession or control of the RoRo vehicle.

(5) Paragraph (6) applies to a person who is responsible for providing the service of operating a train or vessel destined for a RoRo listed location on to which a RoRo vehicle carrying goods is boarded.

(6) When required to do so by an HMRC officer, the person must produce to the officer evidence that the person reasonably believed that paragraph (2) had been complied with in respect of [F17 all goods to which paragraph (2) applies] on board the train or vessel.

(7) A requirement to produce evidence may be made, and evidence may be required to be provided, before a train or vessel arrives at a RoRo listed location.

(8) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC.

Textual Amendments

F6 Reg. 131(1) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(25) (as amended by S.I. 2020/1234, reg. 6(2)(g)); S.I. 2020/1643, reg. 2, Sch.

F7 Word in reg. 131(1)(b)(i)(bb) omitted (31.12.2020) by virtue of The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(9)(a); S.I. 2020/1643, reg. 2, Sch.

F8 Word in reg. 131(1)(b)(i)(cc) omitted (31.12.2020) by virtue of The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(9)(a); S.I. 2020/1643, reg. 2, Sch.

F9 Reg. 131(1)(b)(i)(dd)(ee) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 2(9)(b); S.I. 2020/1643, reg. 2, Sch.

F10 Words in reg. 131(1)(b)(ii) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(21); S.I. 2020/1643, reg. 2, Sch.

F11 Words in reg. 131(2) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(22)(a); S.I. 2020/1643, reg. 2, Sch.

F12 Word in reg. 131(2)(a) omitted (31.12.2020) by virtue of The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 13(a)(i); S.I. 2020/1643, reg. 2, Sch.

F13 Word in reg. 131(2)(b) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 13(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F14 Reg. 131(2)(c) inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 13(a)(iii); S.I. 2020/1643, reg. 2, Sch.

F15 Reg. 131(2A)(2B) inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(14)

F16 Words in reg. 131(3) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(22)(b); S.I. 2020/1643, reg. 2, Sch.

F17 Words in reg. 131(6) substituted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 13(b); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C4 Reg. 131 applied in part (with modifications) (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 2(3)(4); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I5 Reg. 131 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.