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The Customs (Import Duty) (EU Exit) Regulations 2018

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Changes over time for: Section 153

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Point in time view as at 08/11/2021.

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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 153 is up to date with all changes known to be in force on or before 14 November 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. Help about Changes to Legislation

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153.—(1) Paragraph (2) applies where—

(a)before [F1IP completion day]

(i)a declaration is made to HMRC in respect of non-Union goods to the end-use procedure; and

(ii)the goods are released by HMRC to the procedure; F2...

(b)immediately before [F1IP completion day] the goods are Union goods but subject to customs supervision [F3; and]

[F4(c)the goods are not subject to the EU withdrawal agreement.]

(2) The EUCL continues to have effect in relation to the goods on and after [F1IP completion day].

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