
1984 No. 1176
CUSTOMS AND EXCISE
The Control of Movement of Goods Regulations 1984
Made 1st August 1984
Laid before Parliament 3rd August 1984
Coming into Operation 6th August 1984
The Commissioners of Customs and Excise, in exercise of the
powers conferred upon them by 
section 31 of the Customs and Excise
Management Act 1979 and of all
other powers enabling them in that behalf, hereby make the following Regulations:—

Citation and Commencement
1 
These Regulations may be cited as the 
Control of Movement of Goods Regulations 1984
and shall come into operation on 6th August 1984.
Revocation
2 
The 
Control of Movement of Goods Regulations 1981
are hereby revoked.
Interpretation
3 
In these Regulations—
 “the Act”
means the Customs and Excise
Management Act 1979;
 “approved place” —

(a) in relation to imported goods means a
place approved by the Commissioners under section
20 or 25
of the Act for  facilitating the administration, collection or enforcement of any duty of customs, and
(b) in relation to goods intended for export
means a place appointed under section 159
of the Act for the examination of goods which is approved by the Commissioners
under section 31
of the Act for the examination of such goods before their movement to a place
of exportation;
 “the loader” means  the owner
of the  vehicle  in which the goods are to be exported or a person
appointed by him;
 “place of importation”
 and “place of exportation”
 shall, where appropriate, include a
free zone;
 “removal”
means a movement of goods which is authorised under
these Regulations and “remove”
 and “removed” shall be construed accordingly;
 “removal document”
means a document to be obtained from or approved by
the Commissioners made in such form and containing such particulars as the
Commissioners may direct under section 31(2A)
 of the Act and for the purpose of 
regulation 16 shall include a copy of the application
referred to in regulations 5 ... and 7
stamped by the proper officer.
4 

(1) These Regulations shall not apply where
any goods are moved under the  common transit procedure as defined in paragraph 1(2) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018.

(2) The application of 
regulations 11 and 13
of these Regulations to goods carried under the provisions of an international
convention having effect in the United Kingdom shall be without prejudice
to any such provisions.
Restrictions on the movement of goods
5 
Subject to regulation
10, no imported goods  subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018  shall be moved between their place of importation
and ... an approved place ... unless the movement
is authorised by the proper officer upon application made to him.
6 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 
Subject to regulations
9 and 10,
no goods intended for export and made available at  an appropriate place as required by regulation 40 of the Customs (Export) (EU Exit) Regulations 2019  for the purposes of examination shall be moved between any such
place and a place of exportation unless the movement is authorised by the
proper officer upon application made to him.
8 
Save as the Commissioners may otherwise allow,
the applications referred to in regulations 5
... and 
7 above shall be made in  an electronic form specified in a public notice given by HMRC Commissioners  and shall
be made—
(a) ... by the
importer or the person in charge of the goods.
                  
(b) in the case of goods intended for export,
by the exporter or the person in charge of the goods, and
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Local export control
9 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Standing permission to remove
10 
Where the Commissioners so permit, during a
period specified by them, goods may be moved as contemplated in 
regulations 5 ...
and 7 without an application
to the proper officer; and, unless the proper officer previously gives or
refuses his authority, it shall be deemed to be given immediately before the
movement commences.
Requirement for removal document
11 
Before any removal commences the person by
whom, or on whose behalf, the goods are being moved shall be in possession
of a removal document.
Specification of vehicles etc
12 

(1) The Commissioners may, in respect of
any class or description of goods, require that vehicles or containers in
which goods of a particular class or description are removed shall be of a
type specified by them for the removal of such goods.
(2) Save as provided by 
paragraph (3) below, no person shall remove
any goods in respect of which a requirement under 
paragraph (1) above has been imposed unless
the vehicles or container in which they are carried conforms to such requirement.

(3) The proper officer, upon application
made to him by the person in charge of goods to be removed, may for the purposes
of the removal in question relax any requirement imposed under 
paragraph (1) above.
Specification of routes
13 
Vehicles and containers proceeding under a
removal shall be moved by such routes as the Commissioners may specify.
Security of goods, vehicles and containers
14 

(1) Before any goods are removed they or
the vehicle or container carrying them shall be secured or identified by any
such seals, locks or marks as the Commissioners may specify.
(2) Where in the United Kingdom, seals, locks
or marks are affixed for any customs or excise purpose in order to secure
or identify the goods to be removed or the vehicles or containers carrying
the goods, they shall be so affixed by the proper officer or by such other
person as the Commissioners may authorise.
15 

(1) Save in the circumstances hereunder mentioned,
no person shall at any time during a removal—
(a) wilfully break, open or remove any seal,
lock or mark affixed for any customs or excise purpose on any goods or to
a vehicle or container; or
(b) load or unload or assist in the loading
or unloading of a vehicle or container.
(2) The circumstances referred to in 
paragraph (1) above are—
(a) where authorisation has been given by
the proper officer; or
(b) in accordance with any general or special
permission given by the Commissioners; or
(c) in an emergency in order to safeguard
the goods or to protect life or property.
Completion of removals, time limits and accidents
16 

(1) Save as the Commissioners otherwise allow,
the person in charge of goods proceeding under a removal shall complete the
removal by producing the goods, together with the vehicle or container in
which they are carried if such vehicle or container has been secured or identified,
and delivering a removal document to the proper officer at the approved place
or, in the case of goods intended for export, at the place of exportation.

(2) The Commissioners may allow the removal
of goods intended for export to be completed by the person in charge of the
goods placing them, together with any container in which they are carried
if such container has been secured or identified, under the control of the
loader and delivering the removal document to him.
17 
The person in charge of goods proceeding under
a removal shall complete the removal within such period as the Commissioners
may specify.
18 
Where as a result of an accident or other occurrence
arising during a removal a vehicle or container is delayed or diverted from
a specified route the person in charge of the goods shall as soon as practicable
give sufficient notification of the accident or occurrence as required by
the Commissioners to the local office of customs and excise.
N. Godfrey
Commissioner of Customs and Excise
King's Beam House, Mark Lane
London, EC3 7HE
