Commentary

V17.123 Preliminary activities prior to customs clearance

Part V17 Customs duties

V17.123 Preliminary activities prior to customs clearance

V17.123 Preliminary activities prior to customs clearance

Unloading and transhipment of goods

Goods may, with the permission of Customs, be unloaded or transit from the means of transport carrying them, provided that this is done in places designated or approved by Customs1. In emergencies goods may be unloaded without permission for safety reasons. HMRC needs to be informed immediately of their arrival once they have been unloaded. HMRC can also require the goods to be unloaded so they can inspect the means of transport and the goods.

Temporary storage of goods

Following their presentation to customs2, and until such time as

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