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PART 13U.K.Chargeable goods destined for RoRo listed locations

Modifications etc. (not altering text)

RoRo listed locationsU.K.

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.