The Customs (Import Duty) (EU Exit) Regulations 2018, Section 27A is up to date with all changes known to be in force on or before 08 March 2025. 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.
27A.—(1) This regulation applies where goods are—
(a)imported at a RoRo listed location; and
(b)carried by a RoRo vehicle.
(2) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are—
(a)referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or
(b)listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.
(3) The conduct referred to in paragraph (2) is that described in regulation 25(3A).]
Textual Amendments
F1Reg. 27A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(9); S.I. 2020/1643, reg. 2, Sch.
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