PART 4 U.K. Declarations

Modifications etc. (not altering text)

C1 Pts. 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.

CHAPTER 2 U.K. Customs declarations

SECTION 4 U.K. Customs declarations made by conduct

[F1 Free-circulation procedure: use, sale or consumption of non-domestic stores on board a non-qualifying vehicle U.K.

26FA.— (1) An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of stores which—

(a) are chargeable goods; and

(b) are on board a vehicle which is not a qualifying vehicle.

(2) The conduct referred to in paragraph (1) is where the individual uses, consumes or sells the stores on board a vehicle which is not a qualifying vehicle.]

Textual Amendments

F1 Reg. 26FA inserted (4.12.2023) by The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1202), regs. 1, 4(6)