[F1PART 13DU.K.Goods intended to be carried in a shuttle train

Goods intended to be carried in a shuttle train: making of declarationsU.K.

131H.(1) A Customs declaration must be made for the free-circulation procedure in respect of the goods by the time they are imported into the United Kingdom for the purpose of CEMA 1979.

[F2(1A) The customs declaration is treated as withdrawn if the goods are not presented to Customs on import within the time specified in a notice published by HMRC.

(1B) HMRC must publish a notice for the purposes of paragraph (1A).]

(2) This regulation does not apply where a Customs declaration may be made, or may be deemed as made, in respect of the goods under—

(a)regulation 25 (free circulation procedure: miscellaneous goods);

(b)regulation 26A (free circulation procedure: goods imported at RoRo listed locations);

(c)regulation 27 (temporary admission procedure: miscellaneous goods);

(d)regulation 27A (temporary admission procedure: RoRo listed locations);

(e)paragraph 1 of Schedule 1 (the common transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018;

(f)paragraph 3 of Schedule 2 (the TIR transit procedure) to those Regulations; or

(g)paragraph 4(1A) of Schedule 3 (the UK transit procedure) to those Regulations.]