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

Inspection of goods U.K.

61.—(1) Subject to paragraphs (2) and (3), in respect of the goods stated in the application, the applicant must—

(a) ensure that the goods are available for inspection by an HMRC officer on reasonable notice; and

(b) except where the goods have been inspected by an HMRC officer and no further inspection is required, notify HMRC in advance if the applicant intends to move the location of the goods and notify the intended new location.

(2) Where the goods stated in the application are destroyed or dismantled further to a consent given under regulation 62(6)(a), paragraph (1) applies instead to any remains or components of the goods.

(3) Paragraph (1) does not apply where—

(a) the goods, or the remains or components of the goods, are removed from the United Kingdom further to a consent given under regulation 62(6)(b) or (7); or

(b) the goods are declared for an inward processing [F1 , transit] or storage procedure further to a consent given under regulation 62(6)(c).

Textual Amendments

F1 Words in reg. 61(3)(b) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(11); S.I. 2020/1643, reg. 2, Sch.

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.

Commencement Information

I1 Reg. 61 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.