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

Treatment of a declaration as an application for authorisation U.K.

4.—(1) Subject to regulation 35, a person in whose name goods are declared for a relevant non-transit Part 1 procedure is to be treated for the purposes of these Regulations as making an application for authorisation to declare the goods for that procedure where—

(a) that person is not so authorised and F1 ...—

[F2 (i) subject to paragraph (ii), where there is any liability, or potential liability, to pay import duty, in respect of the goods—

(aa) that person gives a single guarantee in accordance with Part 10 of the import duty regulations; or

(bb) there is no requirement for a person to give a guarantee by virtue of regulation 101 of the import duty regulations; or

(ii) where there is any liability, or potential liability, to pay both import duty and excise duty in respect of goods, and the goods are declared for a temporary admission procedure or inward processing procedure—

(aa) that person gives a single guarantee in accordance with Part 10 of the import duty regulations as modified by paragraph (3); or

(bb) there is no requirement for a person to give a guarantee by virtue of regulation 101 of the import duty regulations as modified by paragraph (3); and]

(b) the declaration—

(i) is of a type specified in paragraph (2);

(ii) is not one to which regulation 6 or 7 applies; and

(iii) is made in accordance with—

(aa) any provision made by or under Schedule 1 to the Act; or

(bb) in the case of a declaration of goods for an outward processing procedure, any provision that applies by virtue of [F3 regulation 13A].

(2) The specified types of declaration are a declaration of goods for—

(a) a temporary admission procedure;

(b) an authorised use procedure;

(c) an outward processing procedure where the goods are to be exported for repair and—

F4 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) the goods are not sensitive goods; or

(d) an inward processing procedure where the goods are not sensitive goods.

[F5 (3) For the purposes of paragraph (1)(a)(ii)—

(a) Part 10 of the import duty regulations is modified as follows—

(i) other than in regulation 97(2), for “import duty”, wherever it appears, regard as substituted “ import duty and excise duty ”;

(ii) in regulation 95(1)(a), for “discharge of the liability” regard as substituted “ discharge of the liability to pay import duty ”;

(iii) after regulation 100(1)(b), regard as inserted—

“(ba) where the goods have been placed under a duty suspension arrangement and—

(i) all the liability to import duty to which the guarantee relates and, where regulation 95(2) (guarantee in relation to charges) applies, any charges in relation to that liability have been paid in full; or

(ii) the potential liability to import duty to which the guarantee relates has been extinguished on the discharge of a special Customs procedure,”;

(iv) in regulation 100(1)(c)—

(aa) in paragraphs (i) and (ii), for “the duty” regard as substituted “ the import duty ”;

(bb) at the end of paragraph (ii), regard “and” as omitted;

(cc) at the end of paragraph (iii), for “or” regard as substituted “ and ” and regard as inserted—

“(iv) the part of the specified amount which is equivalent to the amount of the liability, or potential liability, to excise duty is paid in full or the goods to which that part relates have been placed in a duty suspension arrangement; or”; and

(b) a reference to a “guarantee” in the import duty regulations, wherever it appears, should be construed in accordance with the modifications made by sub-paragraph (a).

(4) In this regulation—

“duty suspension arrangement” has the meaning given in regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;

“excise duty” has the meaning given by section 53 of the Taxation (Cross-border Trade) Act 2018.]

Textual Amendments

F1 Word in reg. 4(1)(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(2)(a); S.I. 2020/1643, reg. 2, Sch.

F2 Reg. 4(1)(a)(i)(ii) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(2)(b); S.I. 2020/1643, reg. 2, Sch.

F3 Words in reg. 4(1)(b)(iii)(bb) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(2)(c); S.I. 2020/1643, reg. 2, Sch.

F4 Reg. 4(2)(c)(i) 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(2)(d); S.I. 2020/1643, reg. 2, Sch.

F5 Reg. 4(3)(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(2)(e); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Pts. 1-3 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

I1 Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.