53. Where the contract of carriage is modified so that—
(a)a transport operation which was to end outside [F1Great Britain] ends within it, or
(b)a transport operation which was to end in [F1Great Britain] ends outside it,
the authorised railway undertakings must not perform the modified contract without the prior agreement from HMRC if they are the customs authority of departure.
In all other cases, the authorised railway undertakings may perform the modified contract; but it must inform HMRC, if they are the customs authority of departure, of the modification made without delay.
Textual Amendments
F1Words in Sch. 1 para. 53 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(kk); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 1 para. 53 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.