Customs Citation and commencement 1 These Regulations may be cited as the Customs Importation (Miscellaneous Provisions and Amendment) (EU Exit) Regulations 2021 and come into force on 1st January 2022. Removal of goods imported through the Channel Tunnel 2 1 This regulation applies where goods are subject to regulation 131(2) (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) of the Customs (Import Duty) (EU Exit) Regulations 2018 . 2 Goods imported through the tunnel system must not be removed from the Cheriton Channel Tunnel Terminal at Folkestone, Kent unless— a the goods have been discharged from the free-circulation procedure; or b the removal has been approved by an HMRC officer. 3 Where an HMRC officer has indicated to the person who made the Customs declaration in respect of the goods that the officer intends to take steps to verify the declaration, approval is to be treated as granted to move the goods from the Cheriton Channel Tunnel Terminal at Folkestone, Kent to an HMRC inland border facility. 4 Where paragraph (3) applies the goods must— a be taken directly from the Cheriton Channel Tunnel Terminal at Folkestone, Kent to an HMRC inland border facility; and b arrive at the HMRC inland border facility in the same condition as the goods were at the time of importation. 5 In this regulation— “ HMRC inland border facility ” means a place used by HMRC to exercise search and examination powers under the Customs and Excise Management Act 1979; “ Free-circulation procedure ” has the meaning as given by section 3(3)(a) of the Taxation (Cross-border Trade) Act 2018 ; “ the Tunnel system ” has the meaning given by section 1(7) of the Channel Tunnel Act 1987 . Amendment to the Ship’s Report, Importation and Exportation by Sea Regulations 1981 3 1 The Ship’s Report, Importation and Exportation by Sea Regulations 1981 are amended as follows. 2 In regulation 8(e)(iv)(aa) (unloading, landing and removal of goods imported by sea)— a omit “or”; b before “of the Customs (Import Duty) (EU Exit) Regulations 2018” insert “, or 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations)” . 3 After regulation 8 insert— Removal of goods imported by sea from RoRo or other listed locations 8A 1 Paragraph (2) applies where goods are subject to regulation 131(2) (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations) or 131F(3) (chargeable goods carried by relevant vehicles destined of other listed locations: making of declarations) of the Customs (Import Duty) (EU Exit) Regulations 2018. 2 Relevant goods imported by sea must not be removed from an approved wharf unless— a the goods have been discharged from the free-circulation procedure; or b the movement is approved by an HMRC officer. 3 If an HMRC officer has indicated to the person who made the Customs declaration in respect of the goods that the officer intends to take steps to verify the declaration, approval is to be treated as granted to move the goods from an approved wharf to an HMRC inland border facility. 4 Where paragraph (3) applies the goods must– a be taken directly from the approved wharf to an HMRC inland border facility; and b arrive at the HMRC inland border facility in the same condition as the goods were at the time of importation. 5 In this regulation— “ HMRC inland border facility ” means a place used by HMRC to exercise search and examination powers under the Customs and Excise Management Act 1979; “ Relevant goods ” means any goods other than goods which were Union goods— in the Republic of Ireland immediately before they were imported into the United Kingdom; or in Northern Ireland immediately before they were removed to Great Britain; “ Union goods ” has the same meaning as it has in article 5(23) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in EU law. . Joanna Rowland Sophie Dean Two of the Commissioners of Her Majesty’s Revenue and Customs