Regulation 5
SCHEDULE 4U.K.Procedure for NATO forces
Place for controls and formalities for NATO goods leaving and re-entering the United KingdomU.K.
1. Where, in the course of movement of goods from one point to another point in [F1Great Britain], goods leave and re-enter [F1Great Britain], the customs controls and formalities applicable in accordance with the Agreement in regulation 5 must be carried out by HMRC at the points where the goods temporarily leave [F1Great Britain] and where they re-enter [F1Great Britain].
Textual Amendments
F1Words in Sch. 4 para. 1 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(5)(a); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Sch. 4 para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
HMRC customs office and form 302U.K.
2.—(1) HMRC must designate the customs offices in [F2Great Britain] responsible for formalities and controls concerning the movement of goods carried out by or on behalf of NATO forces.
(2) A designated customs office must supply the NATO forces stationed in its area with forms 302 which—
(a)are pre-authenticated with the stamp and official signature of an officer of Revenue and Customs of that office;
(b)are serially numbered;
(c)bear the full address of that designated customs office for the return copy of the form known as “form 302”.
(3) In this Schedule, “NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement in regulation 5.
Textual Amendments
F2Words in Sch. 4 para. 2(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(5)(b); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I2Sch. 4 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Procedural rules for the form 302U.K.
3.—(1) The Commissioners for Her Majesty's Revenue and Customs must stipulate in a public notice the procedural rules applying to, and to the use of, form 302.
(2) Those stipulations have effect as if made under this Schedule.
(3) Those stipulations must provide for, in particular—
(a)the means by which the NATO forces must lodge the form at the HMRC office;
(b)the means by which HMRC may authenticate a form that is so lodged;
(c)the rules for use of the form, or a copy, in relation to HMRC customs controls and formalities about NATO forces that dispatch goods, or on whose behalf goods are dispatched;
(d)the rules for use of the form as an accompanying document for movements of goods by or on behalf of NATO forces.
(4) That public notice must be published and in force no later than when this Schedule comes into force.
(5) That public notice may be may be amended, revoked or replaced by a further public notice.
Commencement Information
I3Sch. 4 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.