[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.]