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 Temporary admission procedure: goods imported at RoRo listed locations U.K.

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

F1 Reg. 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.