Goods located outside the United KingdomU.K.
156.—(1) Paragraph (2) applies in relation to non-Union goods imported into the United Kingdom where—
(a)before [F1IP completion day]—
(i)a declaration is made to HMRC in respect of the goods to a special procedure and the goods are released by HMRC to the procedure but are not discharged by HMRC from the procedure; or
(ii)a declaration is made to a customs authority outside the United Kingdom in respect of the goods to the transit procedure and the goods are being moved, in accordance with the procedure, to the United Kingdom; F2...
(b)immediately before [F1IP completion day], the goods are located outside the United Kingdom in accordance with the procedure [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].
(3) Where paragraph (2) applies, the EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—
(a)where a person fails to comply with regulation 145 in relation to the goods;
(b)except where paragraph (1)(a)(ii) applies, if the goods are not returned to the United Kingdom before [F5the end of the period of one year beginning with IP completion day];
(c)when a further customs declaration to a special procedure is made to HMRC in respect of the goods; or
(d)on release of the goods for free circulation.
(4) Where paragraph (3)(a) applies, the Customs procedure provided by or under the Act applies which is equivalent to the customs procedure which applied when the EUCL ceased to have effect in relation to the goods.
(5) Where paragraph (3)(b) applies, the customs procedure is to be treated as discharged when the EUCL ceases to have effect in relation to the goods.
(6) Where paragraph (3)(c) applies, the declaration made is to be treated as the equivalent declaration provided by or under the Act.
Textual Amendments
F1Words in reg. 156 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(20)(a); S.I. 2020/1643, reg. 2, Sch.
F2Word in reg. 156(1)(a)(ii) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(20)(b)(i); S.I. 2020/1643, reg. 2, Sch.
F3Word in reg. 156(1)(b) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(20)(b)(ii); S.I. 2020/1643, reg. 2, Sch.
F4Reg. 156(1)(c) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(20)(b)(iii); S.I. 2020/1643, reg. 2, Sch.
F5Words in reg. 156(3)(b) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(25) (as amended by S.I. 2020/1449 reg. 17(4)(a)); S.I. 2020/1643, reg. 2, Sch.
Modifications etc. (not altering text)
C1Reg. 156 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(16) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 156 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.