3A

Where—

a

paragraph (2) does not apply;

b

regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) applies; and

c

the goods have been declared in accordance with that regulation,

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) to (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979 M1.

3B

Where paragraph (3A) applies, the person who made the declaration is to be treated as having been notified under paragraph 11 of Schedule 1 to the Act immediately after the person is deemed to have notified HMRC under paragraph (3A).

3C

Where—

a

a person is deemed to have notified HMRC under paragraph (3A); and

b

the Customs declaration in respect of the goods was not made using the EIDR procedure,

the person must give a notification to HMRC that the goods have arrived in the United Kingdom.

3D

A notification under paragraph (3C) must—

a

contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;

b

be made in the form and manner specified in that notice; and

c

be given by the end of the working day after the day on which the goods arrived in the United Kingdom.