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

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

131.— [F1 (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; F2 ...

(cc) regulation 27A (temporary admission procedure: goods imported at RoRo listed locations); F3 ...

[F4 (dd) regulation 26E (free-circulation procedure: NATO forces); or

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

(ii) imported by F5 ... a universal service provider F5 ....]

(2) A Customs declaration or a temporary storage declaration F6 ... must be made in respect of the goods—

(a) by the time of boarding; F7 ...

(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 [F8 ; or]

[F9 (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.]

[F10 (2A) The customs declaration made under paragraph (2) is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.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(3) The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time, other than to substitute [F11 information of a description specified in a notice published by HMRC], without the consent of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 [F12 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

F1 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.

F2 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.

F3 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.

F4 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.

F5 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.

F6 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.

F7 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.

F8 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.

F9 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.

F10 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)

F11 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.

F12 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)

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.

C2 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

I1 Reg. 131 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.