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

[F1Value of goods where there is a change in the goodsU.K.

This adran has no associated Memorandwm Esboniadol

18H.—(1) Where regulation 18G applies, the value of the goods for the purposes of import duty is to be determined by reference to the quantity of the goods declared for the free zone procedure—

(a)which, in accordance with a notice published by HMRC, are to be treated as present in the processed goods; and

(b)for which import duty is incurred.

(2) HMRC must publish a notice specifying the methods for determining the matters referred to in paragraph (1) and may make different provision for different cases.]

Textual Amendments