The Customs (Export) (EU Exit) Regulations 2019 No. 108

[F1 Part 6A U.K. Unaccompanied goods

Textual Amendments

F1 Pt. 6A 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), 7(10); S.I. 2020/1643, reg. 2, Sch.

Unaccompanied goods U.K.

54A.— (1) Regulation 54B applies to goods exported on a through train from St Pancras International train station which—

(a) are unaccompanied goods; and

(b) are not goods intended to be offered for sale on board the train.

(2) In this regulation—

“through train” has the meaning given in Schedule 1 to the Channel Tunnel (International Arrangements) Order 1993; and

“unaccompanied goods” means goods which do not accompany an individual when departing from the United Kingdom, but does not include goods—

(a)

which are on the same train as the individual; and

(b)

of which the operator of the train has possession or control.

Unaccompanied goods: modifications in relation to export declarations U.K.

54B.— (1) There is no requirement to make the goods available for examination except—

(a) in cases specified in a notice which may be given by HMRC; or

(b) if an HMRC officer requires that the goods are made available for examination.

(2) Even if there is no requirement to make goods available for examination, regulation 12(2)(a) (eligibility of persons to make export declarations) applies as if there is that requirement.

(3) Even if goods are required to be made available for examination by or under paragraph (1), a notification for the purposes of regulation 40(5) (obligation to make goods available for examination) is not required except in circumstances which may be specified in a notice given by HMRC.

(4) A notification of export of goods is deemed to have been given in respect of the goods.

(5) But paragraph (4) does not apply—

(a) in cases specified in a notice which may be given by HMRC; or

(b) if an HMRC officer requires that a notification of export of goods is given in respect of the goods.]