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The Customs (Export) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 108
- PART 6
- Regulation 54AA
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54AA.
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[F1Control of goods carried to and from RoRo listed locations or specified export locationsU.K.
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54AA.—(1) Paragraph (2) applies for the purposes of enabling an HMRC officer to exercise control of goods under regulation 41 in respect of goods which are being transported to, or have arrived at, an export location.
(2) Where an export declaration has been made in respect of the goods, an HMRC officer may issue a notice to the person who has made the export declaration stating that the goods have permission to progress to the export location (a “P2P notice”) if the officer is satisfied that the conditions in regulation 43(1) have been met.
(3) An operator of a relevant vehicle at an export location must take reasonable steps to ensure that P2P notices have been issued in respect of the goods in paragraph (2) prior to those goods being boarded or loaded onto the vehicle.
(4) HMRC Commissioners may specify details of how a vehicle operator may demonstrate compliance with the obligation in paragraph (3) in a public notice.
(5) For the purposes of this regulation a “relevant vehicle” means a ship, aircraft or railway vehicle.]
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