- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (08/06/2022)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 08/06/2022.
There are currently no known outstanding effects for the The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Section 18F.
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18F.—(1) A person must not remove goods, or cause goods to be removed, from a free zone unless—
(a)if the person removing the goods is not a responsible authority for that free zone, notification of the movement has been given to that responsible authority in accordance with paragraph (2); and
(b)any of paragraphs (4) to (7) applies.
(2) The notification referred to in paragraph (1)(a) must be—
(a)made by the person;
(b)made in the form and manner, including electronic; and
(c)accompanied by such information,
as specified in a notice published by HMRC.
(3) HMRC must publish a notice specifying the matters referred to in paragraph (2) and may make different provision for different cases.
(4) This paragraph applies where—
(a)the goods have been declared for—
(i)an inward processing procedure;
(ii)an authorised used procedure;
(iii)a transit procedure;
(iv)a temporary admission procedure; or
(v)a customs warehouse procedure;
(b)the procedure has not been discharged; and
(c)the movement of goods out of the free zone takes place in accordance with the requirements relating to the procedure for which the goods have been declared.
(5) This paragraph applies where—
(a)the goods have been declared for a free zone procedure; and
(b)they are moved directly to—
(i)a place from which they are exported;
(ii)a customs office at which a declaration for the purposes of discharging the free zone procedure may be accepted;
(iii)a location in Northern Ireland; or
(iv)another free zone in Great Britain.
(6) This paragraph applies where the goods are domestic goods.
(7) This paragraph applies where—
(a)removal of the goods has been approved by an HMRC officer; and
(b)the movement takes place in accordance with any conditions of the approval.
(8) Subject to paragraph (9), any person who removes chargeable goods from a free zone, or causes such a removal, in contravention of this regulation is liable to import duty on those goods.
(9) Paragraph (8) does not apply where—
(a)a person removes or causes goods to be removed from a free zone;
(b)the removal was not intended;
(c)the removal was caused by abnormal and unforeseeable circumstances beyond the control of that person; and
(d)notification of the removal is given to the responsible authority as soon as reasonably practicable.]
Textual Amendments
F1Pt. 4 Ch. 1 Section 2 inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(13)
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