Chwilio Deddfwriaeth

Chwiliad Uwch

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

Help about what version

Pa Fersiwn

Help about opening options

Dewisiadau Agor

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

View outstanding changes

Changes and effects yet to be applied to :

  • reg. 2(1) words substituted by S.I. 2020/1552 reg. 3(2) (This amendment not applied to legislation.gov.uk. It is superseded by the amendment made (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(2)(a); S.I. 2020/1643, reg. 2, Sch.)
  • reg. 13A(1)(c) words inserted by S.I. 2021/830 reg. 6(2) (This amendment not applied to legislation.gov.uk. S.I. 2021/830 is revoked before ever coming in to force (22.12.2021) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(2), 2)
  • reg. 29(1)(b)(ii) words substituted by S.I. 2024/672 reg. 3(2)(a)
  • reg. 32(2) words substituted by S.I. 2024/563 reg. 2

Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:

Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

  1. Introductory Text

  2. PART 1 Introductory Provisions

    1. 1.Citation and commencement

    2. 2.Interpretation

  3. PART 2 Authorisation and Approval

    1. 3.Authorisation requirement

    2. 4.Treatment of a declaration as an application for authorisation

    3. 5.Treatment of a declaration as an application to amend an authorisation

    4. 6.Cases where a declaration is not to be treated as an application for authorisation

    5. 7.Cases where a declaration is not to be treated as an application for authorisation or for amendment

    6. 8.Determination of a declaration treated as an application for authorisation

    7. 8A.Determination of a declaration treated as an application for amendment

    8. 9.Eligibility for authorisation or approval

    9. 10.Period for which an authorisation is to have effect

    10. 11.Retrospective authorisation

  4. PART 3 Declarations

    1. 12.Declaration to be made in the name of the authorised person

    2. 13.Declarations for an outward processing procedure

    3. 13A.Declarations for an outward processing procedure: further provisions

  5. PART 4 Procedure-specific Rules

    1. CHAPTER 1 Storage Procedure

      1. SECTION 1 Customs warehouses

      2. 14.Eligibility for approval to operate a customs warehouse

      3. 15.Approval to operate a customs warehouse

      4. 16.Obligations relating to keeping goods in a customs warehouse

      5. 17.Removal of goods from a customs warehouse

      6. 18.Usual forms of handling – changes in nature of goods

      7. SECTION 2 Free zones

      8. 18A.Authorisation as a free zone business

      9. 18B.Authorisation to declare goods for a free zone procedure – requirements

      10. 18C.Free zone businesses – conditions

      11. 18D.Notification that goods are to be kept in a free zone

      12. 18E.Control of other activities in free zones by responsible authority

      13. 18F.Removal of goods from free zones

      14. 18G.Liability to import duty where there is a change in the goods

      15. 18H.Value of goods where there is a change in the goods

      16. 18I.Consequences of determination of liability under regulation 18G

      17. 18J.Usual forms of handling – changes in nature of goods

    2. CHAPTER 2 Inward Processing Procedure

      1. 19.Eligibility – inward processing procedure

      2. 20.Economic condition – inward processing procedure

      3. 21.Authorisation to declare goods for an inward processing procedure

      4. 22.Authorisation to declare goods for an inward processing procedure – conditions and requirements

      5. 23.Liability to import duty where there is a change in the goods

      6. 24.Value of goods where there is a change in the goods

      7. 25.Consequences of determination of liability under regulation 23

      8. 26.Temporary export of goods released to an inward processing procedure

    3. CHAPTER 3 Outward Processing Procedure

      1. 27.Economic condition – outward processing procedure

      2. 28.Authorisation to declare goods for an outward processing procedure

      3. 28A.Outward processing – goods regarded as domestic goods

      4. 29.Standard exchange system

      5. 30.Cases in which goods may not be declared for an outward processing procedure

      6. 31.Valuation of goods regarded as chargeable goods

      7. 31A.Repair or alteration

    4. CHAPTER 4 Authorised Use Procedure

      1. 32.Authorised uses

      2. 33.Authorisation to declare goods for an authorised use procedure

      3. 34.Waste and scrap

      4. 34A.Authorised use relief – breach of a requirement

    5. CHAPTER 5 Temporary Admission Procedure

      1. 35.Application for authorisation to declare goods for a temporary admission procedure

      2. 36.Eligibility – temporary admission procedure

      3. 37.Authorisation to declare goods for a temporary admission procedure

      4. 38.Requirements relating to a temporary admission procedure

      5. 39.Specified goods

      6. 40.Temporary admission – full relief

      7. 41.Temporary admission – partial relief

  6. PART 5 General Rules

    1. 42.Transfer of rights and obligations

    2. 43.Discharge of a special Customs procedure – supplementary provision

    3. 44.Record keeping

    4. 45.Authorisation to use equivalent goods

    5. 46.Equivalent goods

    6. 47.Treatment of equivalent goods

    7. 48.Animals

  7. Signature

  8. Explanatory Note

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Memorandwm Esboniadol

Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel gwnaed fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill