SCHEDULE 4Procedure for NATO forces

Procedural rules for the form 302I13

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.