The Customs (Import Duty) (EU Exit) Regulations 2018

PART 13 Chargeable goods destined for RoRo listed locations

Interpretation

129.  In this Part—

“RoRo listed location” has the meaning given by regulation 130(1);

“RoRo vehicle” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport.

RoRo listed locations

130.—(1) “RoRo listed location” means a location in the United Kingdom listed in a notice published by HMRC.

(2) A location may be listed if—

(a) the location is the Cheriton Channel Tunnel Terminal at Folkestone, Kent, or part of that location; or

(b) it is another location where the following conditions are satisfied, namely—

(i) the location is only or predominantly used by RoRo vehicles as a place where goods carried by those vehicles are imported; and

(ii) HMRC consider that Customs procedures(1) at the location would be significantly impeded if, in respect of goods to be imported which are carried by RoRo vehicles arriving at the location, Customs declarations(2) or temporary storage declarations were not made before those goods are imported.

(3) HMRC must state in the notice the date on which a listing is made and the date it has effect.

(4) Except in cases of urgency, a listing must not have effect earlier than 30 days after the date on which the listing is made.

(5) HMRC may vary or cancel any listing.

(6) A notice must further—

(a) identify a location which is listed, including by reference to a postcode or a delineation on a map or plan; and

(b) be published as soon as practicable after it is made.

(7) In paragraph (2)(b), “location” means a port or railway terminal or that part of a port or railway terminal in respect of which the conditions in paragraph (2)(b) are satisfied.

Chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations

131.—(1) Paragraph (2) applies where chargeable goods to be imported are carried by a RoRo vehicle which is boarded onto a train or vessel destined for a RoRo listed location.

(2) A Customs declaration or a temporary storage declaration which includes a MRN must be made in respect of the goods—

(a) by the time of boarding; or

(b) if the place at which the vehicle is boarded is not the final place where RoRo vehicles are boarded before departure for the RoRo listed location, by the time of arrival at that final place.

(3) The Customs declaration or temporary storage declaration must not be amended or withdrawn by the declarant after that time, other than to substitute one RoRo listed location for another, without the consent of an HMRC officer.

(4) Where paragraph (2) applies in respect of chargeable goods carried by a RoRo vehicle, evidence of compliance must be produced to an HMRC officer, when required to do so, by a person in possession or control of the RoRo vehicle.

(5) Paragraph (6) applies to a person who is responsible for providing the service of operating a train or vessel destined for a RoRo listed location on to which a RoRo vehicle carrying goods is boarded.

(6) When required to do so by an HMRC officer, the person must produce to the officer evidence that the person reasonably believed that paragraph (2) had been complied with in respect of every RoRo vehicle carrying goods on board the train or vessel.

(7) A requirement to produce evidence may be made, and evidence may be required to be provided, before a train or vessel arrives at a RoRo listed location.

(8) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC.

(1)

See section 3(3) of the Act.

(2)

See section 3 of the Act.