- 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Point in time view as at 08/06/2022.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 38.
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38.—(1) Where an authorisation to declare goods for a temporary admission procedure is granted the following requirements apply—
(a)the authorised person must—
(i)use the goods; or
(ii)where permitted in the approval notification issued in relation to an authorisation, arrange for another person to use the goods in accordance with the authorisation;
(b)the goods must not be imported to be repaired;
(c)the goods must not undergo any substantive change while subject to the procedure that is not a necessary consequence of an intended use of the goods F1...;
(d)the goods must be capable of being identified at all times, except where an HMRC officer is satisfied that—
(i)in view of the nature of the goods or their intended use, the absence of identification will not result in the avoidance of any or all liability to import duty or other charges, or of any obligations relating to the authorisation; or
(ii)equivalent goods are used and it can be verified that they are used in accordance with regulation 45.
(2) For the purposes of paragraph (1)(c), goods do not undergo a substantive change where—
(a)any change is the result of normal depreciation due to an intended use of the goods F2...;
(b)the goods are repaired, including overhaul, where this was not an intended use of the goods F3...; or
(c)the goods are maintained, including adjustments or measures to preserve the goods or ensure compliance with technical requirements for their use under the procedure.
(3) An authorisation to declare goods for a temporary admission procedure is granted subject to such other conditions as may be specified in the approval notification issued in relation to the authorisation.
[F4(4) For the purposes of this regulation an intended use of the goods means any use identified in—
(a)the declaration of the goods for a temporary admission procedure; or
(b)the approval notification issued in relation to an authorisation to declare goods for the procedure.]
Textual Amendments
F1Words in reg. 38(1)(c) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(14)(a); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 38(2)(a) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(14)(b)(i); S.I. 2020/1643, reg. 2, Sch.
F3Words in reg. 38(2)(b) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(14)(b)(ii); S.I. 2020/1643, reg. 2, Sch.
F4Reg. 38(4) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(14)(c); S.I. 2020/1643, reg. 2, Sch.
Modifications etc. (not altering text)
C1Pt. 4 Ch. 5 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 38(1)(2) in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
I2Reg. 38(3) in force at 2.1.2019, see reg. 1(3)
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