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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 131E is up to date with all changes known to be in force on or before 26 April 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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131E.—(1) “Other listed location” means a location in the United Kingdom listed in a notice published by HMRC.
(2) A location may be listed if HMRC consider that Customs procedures at the location would be significantly impeded if Customs declarations 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 [F2and paragraphs (3) and (4) shall apply to such variation or cancellation as if it were a listing] [F3and 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; [F4and]
(b)be published as soon as practicable after it is made; F5...
F6(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) In paragraph (2) “location” means a port, airport or railway terminal or that part of a port, airport or railway terminal in respect of which the condition in paragraph (2) is satisfied.]
Textual Amendments
F1Pt. 13C inserted (1.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(3), 3(15); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 131E(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)
F3Words in reg. 131E(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)
F4Word in reg. 131E(6)(a) inserted (1.1.2022) by (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(7)(a)
F5Word in reg. 131E(6)(b) omitted (1.1.2022) by virtue of (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(7)(b)
F6Reg. 131E(6)(c) omitted (1.1.2022) by virtue of (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 3(7)(c)
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