Unloading and transhipment of goods
Goods may, with the permission of Customs, be unloaded or transit from the means of transport carrying them, provided 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 they are placed under a customs procedure or re-exported (within
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