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There are currently no known outstanding effects for the The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Section 43.
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43.—(1) An approval notification in relation to an authorisation to declare goods for [F1a free zone procedure,] an inward processing procedure or an authorised use procedure may specify that it is a requirement that the authorised person supplies to HMRC—
(a)such information in relation to the discharge of the procedure as may be specified in the approval notification; and
(b)in such manner and at such time as may be so specified.
(2) The evidence which is to be required, or is to be sufficient, for the purposes of showing that a relevant non-transit Part 1 procedure has been discharged, is to be determined by an HMRC officer in accordance with a notice published by HMRC.
(3) Where goods released to a relevant non-transit Part 1 procedure are placed together with other goods and are destroyed, the goods destroyed, for the purposes of showing the procedure has been discharged under paragraph 19(3)(b) of Schedule 2 to the Act, are—
(a)where an HMRC officer is satisfied that the holder of the procedure has provided sufficient evidence as to the goods which were subject to the procedure that have been destroyed, those goods; or
(b)where an HMRC officer is not so satisfied, such proportion of the goods placed together as is determined in accordance with a notice published by HMRC.
(4) Paragraph (5) applies where—
(a)two or more declarations of goods of the same type are made for a relevant non-transit Part 1 procedure using a single authorisation; and
(b)some of those goods—
(i)are exported from the United Kingdom in accordance with the applicable export provisions [F2or removed to Northern Ireland];
(ii)are destroyed;
(iii)are declared for another Customs procedure [F3 and HMRC accept the declaration]; or
(iv)F4... in the case of goods declared for an authorised use procedure [F5or a temporary admission procedure, are goods in respect of which the requirements of the relevant procedure are met; or]
[F6(v)the goods are liable to forfeiture.]
(5) Where this paragraph applies, for the purposes of showing that a relevant non-transit Part 1 procedure has been discharged—
(a)the event described in paragraph (4)(b) must have taken place in relation to the actual goods declared for the procedure where—
(i)an HMRC officer consents to a request from the approved person, the authorised person or the holder of the procedure that this should be the case; or
(ii)an HMRC officer is of the opinion that the amount of import duty which would be applicable to the goods would, as a result of treatment in accordance with sub-paragraph (b), be lower than the amount applicable to them if the event described in paragraph (4)(b) had taken place in relation to the actual goods declared; or
(b)in all other cases, the goods referred to in paragraph (4)(b) are to be treated as having been declared under the earliest of the declarations referred to in paragraph (4)(a).
(6) A notice published under this regulation may make different provision for different cases.
Textual Amendments
F1Words in reg. 43(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(17)
F2Words in reg. 43(4)(b)(i) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(12); S.I. 2020/1643, reg. 2, Sch.
F3Words in reg. 43(4)(b)(iii) 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(16)(a); S.I. 2020/1643, reg. 2, Sch.
F4Word in reg. 43(4)(b)(iv) 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(16)(b)(i); S.I. 2020/1643, reg. 2, Sch.
F5Words in reg. 43(4)(b)(iv) 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(16)(b)(ii); S.I. 2020/1643, reg. 2, Sch.
F6Reg. 43(4)(b)(v) 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(16)(c); S.I. 2020/1643, reg. 2, Sch.
Modifications etc. (not altering text)
C1Pt. 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.
C2Reg. 43(4)(b) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 4(12) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 43 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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