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The Customs (Import Duty) (EU Exit) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 1248
- PART 3
- Regulation 12
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Changes over time for: Section 12
Version Superseded: 01/01/2022
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- 31/12/2020- Amendment
- 31/12/2020
Point in time - 01/01/2022- Amendment
- 01/07/2022- Amendment
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Handling of goods in temporary storageU.K.
This section has no associated Explanatory Memorandum
12.—(1) The person (“the approved person”) who holds the approval to operate a temporary storage facility where goods are in temporary storage may only carry out the type of activity described in paragraph (2) in relation to the goods.
(2) The approved person may handle the goods—
(a)whilst the goods are in the temporary storage facility where that is necessary—
(i)to preserve the goods in the state they were in at the time of their import, excluding any handling which modifies the appearance or technical characteristics of the goods; or
(ii)to examine or take samples of the goods in order to determine the classification of the goods for the purposes of the customs tariff M1, their value for customs purposes or the Customs procedure which should apply to the goods; or
(b)in order to transport the goods to other premises, where that is required or approved by an HMRC officer.
(3) The approved person must keep a record of any handling of the goods whilst the goods are in the temporary storage facility, whether the handling falls within paragraph (2) or otherwise.
(4) The approved person must—
(a)keep the record in such form, if any, as specified in a notice published by HMRC; and
(b)preserve the record for the period of three years beginning with the date on which the handling occurred.
(5) For the purposes of section 25A of CEMA 1979 M2—
(a)the restriction provided by paragraph (1) is to be treated as a restriction attaching to the approval of the approved person; and
(b)the matters provided by paragraphs (3) and (4) are to be treated as conditions attaching to the approval of the approved person.
Modifications etc. (not altering text)
C1Pts. 1-10 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.
Commencement Information
I1Reg. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1“Customs tariff” is defined in section 8 of the Act.
M2Section 25A was inserted by S.I. 1991/2724 and is amended by paragraph 17 of Schedule 7 to the Act and S.I. 1993/3014 and 2011/1043. Section 25A(2) provides that any person contravening or failing to comply with any condition or restriction attaching to an approval by virtue of which a place is a temporary storage facility is liable on summary conviction to a penalty.
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