F1PART 13CChargeable Goods Destined for Other Listed Locations
Interpretation131D
In this Part—
“other listed location” has the meaning given by regulation 131E(1);
“relevant vehicle” means a ship, aircraft or railway vehicle;
“ship” has the meaning given by section 1 of CEMA 1979.
Other listed locations131E
1
“Other listed location” means a location in the United Kingdom listed in a notice published by HMRC.
2
A location may be listed if HMRC consider that Customs procedures at the location would be significantly impeded if Customs declarations 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.
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;
b
be published as soon as practicable after it is made; and
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) “location” means a port, airport or railway terminal or that part of a port, airport or railway terminal in respect of which the condition in paragraph (2) is satisfied.
Chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations131F
1
Paragraph (3) applies where—
a
unaccompanied chargeable goods to be imported are carried by a relevant vehicle which is destined for an other listed location; and
b
the goods are not—
i
goods that may be declared under—
aa
regulation 26D (free-circulation procedure: goods imported at other 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; F2...
cc
regulation 27D (temporary admission procedure: goods imported at other listed locations);
F3dd
regulation 26E (free-circulation procedure: NATO forces); or
ee
regulation 27E (temporary admission procedure: NATO forces);
ii
imported by a universal service provider; or
iii
goods in respect of which a Customs declaration or a temporary storage declaration must be made before they are imported into the United Kingdom by virtue of any other regulation.
2
In paragraph (1)(a)—
“carried by a relevant vehicle” includes carried in a vehicle, or conveyed by the vehicle (for example, by being on or otherwise attached to it), which is carried by a relevant vehicle;
“unaccompanied chargeable goods” means chargeable goods which—
- a
will not accompany an individual when arriving in the United Kingdom; or
- b
are carried by, or consist of, a vehicle which is to be driven off a relevant vehicle at an other listed location.
- a
3
A Customs declaration or a temporary storage declaration must be made in respect of the goods by the time the goods are imported into the United Kingdom for the purposes of CEMA 1979.
4
Where—
a
paragraph (3) applies in respect of chargeable goods; and
b
the person in possession or control of the goods is of a description specified in a notice published by HMRC,
that person must produce to an HMRC officer, when required to do so, evidence that the person took reasonable steps to ensure that paragraph (3) had been, or would be, complied with in respect of the goods.
5
A requirement referred to in paragraph (4) to produce evidence may be made, and evidence may be required to be provided, before the goods are imported into the United Kingdom for the purposes of CEMA 1979.
6
The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC.
Pt. 13C inserted (1.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(3), 3(15); S.I. 2020/1643, reg. 2, Sch.