Authorised consigneeU.K.
This section has no associated Explanatory Memorandum
56. Where the goods arrive at the authorised place of an authorised consignee in paragraph 6(1) or 18(8), HMRC may provide that, by way of derogation from paragraphs 7 and 31, sheets 2 and 3 of the CIM consignment note may be delivered directly by the authorised railway undertaking or by the transport undertaking to the HMRC customs office of destination.
Commencement Information
I1Sch. 1 para. 56 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.