- Latest available (Revised)
- Original (As made)
The Customs (Import Duty) (EU Exit) Regulations 2018, Section 89 is up to date with all changes known to be in force on or before 11 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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 legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
89.—(1) Within the specified period, HMRC must notify an applicant that an application for approval which falls to be determined—
(a)is granted, or
(b)is refused for the reasons set out in the notification.
[F1(1A) An officer of HMRC may give a notice to the applicant specifying further information which must be provided to HMRC in order to determine the application.
(1B) A notice given under paragraph (1A) must specify a period within which the further information must be provided.
(1C) The period under paragraph (1B) may be extended where, in the opinion of an HMRC officer, it is appropriate to do so.]
(2) [F2Subject to paragraph (2A),] the specified period is—
(a)in relation to an application for approval to declare goods for—
(i)an outward processing procedure M1;
(ii)an inward processing procedure M2;
(iii)an authorised use procedure M3; or
(iv)a temporary admission procedure M4,
30 days after the date on which the application was received by HMRC;
(b)in relation to an application for approval to operate premises as a place for keeping goods declared for a storage procedure M5, 60 days after the date on which the application was received by HMRC; and
(c)in any other case, 120 days after the date on which the application was received by HMRC.
[F3(2A) Where a notice is given under paragraph (1A), the period specified under paragraph (1B), or extended under paragraph (1C), is to be disregarded for the purposes of calculating the specified period.]
(3) The specified period may be extended in the following cases—
(a)where HMRC notify the applicant stating the reason for the extension, the specified period may be extended by a further period of up to 30 days;
(b)where HMRC suspect the applicant has been involved in a breach of a Customs obligation and are conducting an investigation in relation to that breach, the specified period may be extended by a further period of up to nine months on notification to the applicant (unless such notification would be likely to jeopardise the investigation);
(c)where the applicant makes a request in writing, stating the reasons for the request, HMRC may agree to extend the specified period by such further period as an HMRC officer considers reasonable in the circumstances; and
(d)in relation to an application for authorisation as an authorised economic operator, the specified period may be extended on notification to the applicant by—
(i)a further period of up to 60 days; or
(ii)where the applicant is subject to criminal proceedings relevant to the application, such further period as an HMRC officer considers reasonable in the circumstances.
[F4(3A) Where—
(a)an application is not required by virtue of regulation 85(3); and
(b)HMRC has granted an approval in relation to a person who has not made an application,
HMRC must notify the person of the approval.]
(4) Where an F5... approval is granted, the notification of the approval must specify—
(a)the date from which the approval has effect;
(b)the date, if any, on which the approval will cease to have effect; and
(c)any conditions to which the approval is subject.
(5) An approval is subject to compliance with conditions specified in or under the regulations relating to the approval or in the notification of the approval.
[F6(5A) For the purposes of paragraphs (4) and (5) HMRC may publish a notice specifying conditions to which an approval is subject.]
(6) If an application for approval is not granted or refused as required by this regulation, the application is treated as refused.
Textual Amendments
F1Reg. 89(1A)-(1C) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(4)(a)
F2Words in reg. 89(2) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(4)(b)
F3Reg. 89(2A) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(4)(c)
F4Reg. 89(3A) inserted (16.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(17)(a)
F5Words in reg. 89(4) omitted (16.10.2019) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(17)(b)
F6Reg. 89(5A) inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 2(4)(d)
Modifications etc. (not altering text)
C1Pt. 9 modified (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 42(4); S.I. 2020/1643, reg. 2, Sch.
C2Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
C3Pt. 9 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1); S.I. 2020/1643, reg. 2, Sch.
C4Pt. 9 modified (1.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(4)(b), 3(2); S.I. 2020/1643, reg. 2, Sch.
C5Regs. 87-91 excluded (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 8; S.I. 2020/1643, reg. 2, Sch.
C6Regs. 85-91 applied (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 8; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 89 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)
I2Reg. 89 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1“An outward processing procedure” is defined in section 36(2) of the Act.
M2“An inward processing procedure” is defined in paragraph 8 of Schedule 2 to the Act.
M3“An authorised use procedure” is defined in paragraph 13 of Schedule 2 to the Act.
M4“A temporary admission procedure” is defined in paragraph 15 of Schedule 2 to the Act.
M5“A storage procedure” is defined in paragraph 2 of Schedule 2 to the Act.
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: