C1PART 3Temporary storage

Annotations:
Modifications etc. (not altering text)

C1Temporary storage declarations: failure to make and withdrawalI1C111

1

Paragraph (2) applies to goods imported into the United Kingdom in respect of which a temporary storage declaration—

a

is not made as required by regulation 8(2); or

b

is treated as withdrawn as provided by regulation 10.

2

The goods are to be treated—

a

as imported but not presented to Customs on import; and

b

in consequence as goods to which section 5(1) of the Act M1 applies.