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The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 1249
- PART 2
- Regulation 8
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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 8.
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Determination of a declaration treated as an application for authorisationU.K.
This section has no associated Explanatory Memorandum
8.—(1) Where a declaration is to be treated by regulation 4 as an application for authorisation F1..., the application is to be determined in accordance with this regulation and regulations 87 to 91 of the import duty regulations do not apply.
(2) Where the eligibility criteria set out in regulation 9 are met, acceptance of the declaration M1 is to be treated as grant of authorisation.
(3) An authorisation treated by paragraph (2) as granted only authorises [F2the making of that declaration.]
F3(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) HMRC must publish a notice setting out any matters that apply to an authorisation treated by paragraph (2) as granted that would have been included in an approval notification by virtue of these Regulations if the application for authorisation had been granted under regulation 89 of the import duty regulations and may make different provision for different cases.
(5) If the declaration is not accepted the application is to be treated as refused.
Textual Amendments
F1Words in reg. 8(1) 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(4)(a); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 8(3) 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(4)(b)(i); S.I. 2020/1643, reg. 2, Sch.
F3Reg. 8(3)(a)(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(4)(b)(ii); S.I. 2020/1643, reg. 2, Sch.
Modifications etc. (not altering text)
C1Pts. 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
I1Reg. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1See paragraphs 10 to 12 of Schedule 1 to the Act on acceptance of Customs declarations, which are applied to declarations of goods for an outward processing procedure by regulation 13(1) and (2)(c).
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