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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 131 is up to date with all changes known to be in force on or before 01 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Valid from 31/12/2020
131.—(1) Paragraph (2) applies where 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.
(2) A Customs declaration or a temporary storage declaration which includes a MRN must be made in respect of the goods—
(a)by the time of boarding; or
(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.
(3) The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time, other than to substitute one RoRo listed location for another, without the consent of an HMRC officer.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 every RoRo vehicle carrying goods 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.
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