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

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Changes over time for: Section 25

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Consequences of determination of liability under regulation 23U.K.

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25.—(1) Paragraph (2) applies where—

(a)a liability to import duty is to be determined in accordance with regulation 23(2);

(b)the specified processing, within the meaning given in regulation 21(1)(b), in relation to the goods was an authorised use under regulation 32 at the time that the goods were released to an inward processing procedure; and

(c)at the time that the goods were released to an inward processing procedure an application for authorisation to declare the goods for an authorised use procedure by the person authorised to declare the goods for an inward processing procedure would not have been prohibited by regulation 86(1) or (2) of the import duty regulations.

(2) Where this paragraph applies, the rate of import duty applicable to the goods is to be such rate as would have been applicable to those goods if they had been declared for an authorised use procedure and the declaration had been accepted by HMRC.

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I1Reg. 25 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

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