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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 130 is up to date with all changes known to be in force on or before 08 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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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 M1 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 M2 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 [F1and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing] [F2and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a 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; F3...
(b)be published as soon as practicable after it is made [F4; and]
[F5(c) be accompanied by a notice specifying the matters referred to in regulation 4(3D)(a) and (b) which may, for example, specify that the details of the matters listed in regulation 4(4)(a) to (c) be included in a notification of importation.]
(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.
Textual Amendments
F1Words in reg. 130(5) inserted (4.8.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/830), regs. 1(3), 2(6)
F2Words in reg. 130(5) inserted (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(3), 3(6)
F3Word in reg. 130(6)(a) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(21)(a); S.I. 2020/1643, reg. 2, Sch.
F4Word in reg. 130(6)(b) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(21)(b); S.I. 2020/1643, reg. 2, Sch.
F5Reg. 130(6)(c) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(21)(c); S.I. 2020/1643, reg. 2, Sch.
Modifications etc. (not altering text)
C1Pt. 13 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
C2Reg. 130(1) applied (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 2(3)(4); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 130 in force at 27.9.2019 by S.I. 2019/1282, reg. 2(a)
I2Reg. 130 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1See section 3(3) of the Act.
M2See section 3 of the Act.
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