Goods located outside the United Kingdom
156.—(1) Paragraph (2) applies in relation to non-Union goods imported into the United Kingdom where—
(a)before exit 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; and
(b)immediately before exit day, the goods are located outside the United Kingdom in accordance with the procedure.
(2) The EUCL continues to have effect in relation to the goods on and after exit 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 29th March 2020;
(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.