PART 15Transitional and savings provisions
CHAPTER 1Preliminary
InterpretationI3143
In this Part, the following expressions M1 have the same meaning as they do for the purposes of the UCC—
“Common Customs Tariff” M2;
“customs procedure”, and “accepted”, “discharged” and “released” and cognate expressions as used in relation to a customs procedure M3;
“customs declaration”, except where reference is made to such a declaration provided by or under the Act;
“customs supervision”;
“customs territory of the Union”;
“decision taken upon application” M4;
F4...
“special procedure” and the following types of special procedure: “end-use procedure”, “outward processing procedure”, “storage procedure” and “transit procedure”M5;
“temporary storage”;
“temporary storage declaration”, except where reference is made to a such declaration provided under the Act;
F5...
“Union goods”; and
“verification” M6.
CHAPTER 2Continued effect and cessation of effect of the EUCL and evidence
Continued effect and cessation of effect of the EUCLI5144
1
Where as provided by this Part the EUCL continues to have effect in relation to goods on and after F6IP completion day, paragraph (2) applies to the following matters—
a
any approval or authorisation granted by, or on behalf of, HMRC or the equivalent competent authority of a member State under the EUCL or treated as valid immediately before F6IP completion day under Article 251 of the Delegated Regulation;
b
a decision given by HMRC which is a decision taken upon application;
c
any rates of currency exchange published by HMRC; or
d
any guarantee provided in respect of any requirement under the EUCL.
2
Any of the matters listed in paragraph (1) which applies in relation to the goods immediately before F6IP completion day continues to apply for so long as the EUCL continues to have effect in relation to the goods, unless and until HMRC amends or revokes the same in any particular case.
3
For the purposes of the continued effect of the EUCL in relation to goods as provided by this Part, the following modifications of the EUCL apply—
a
non-Union goods are to be treated as goods in respect of which—
i
a liability to import duty under the Act may be incurred as if they were chargeable goods M7;
ii
circumstances under the EUCL in which a liability to an EU customs duty applies to non-Union goods on import are to be treated as circumstances in which a liability to import duty under the Act is incurred;
iii
F7... the rate of duty applicable to the goods is that determined by the Common Customs Tariff; and
b
any reference in the EUCL to a relief from liability to an EU customs duty on import in respect of non-Union goods is to be treated as a relief from liability to import duty under the Act M8 in respect of such goods.
4
Except for those modifications, the continuation or cessation of effect of the EUCL in relation to goods as provided by this Part does not—
a
affect the operation of the EUCL or anything duly done or suffered under it;
b
affect any right, privilege, obligation or liability acquired, accrued or incurred under the EUCL or any enactment in relation to the EUCL;
c
affect any penalty, forfeiture or punishment incurred in respect of any offence under an enactment in relation to the EUCL; or
d
affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment.
5
Notwithstanding that the EUCL ceases to have effect in relation to goods, any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed, as if the EUCL had not ceased to have effect in relation to the goods.
6
When the EUCL ceases to have effect in relation to goods as provided by this Part, the Act and paragraphs (7) and (8) then apply in relation to the goods.
7
The goods are to be treated as chargeable goods imported into the United Kingdom, except where the goods are located outside of the United Kingdom other than in accordance with a customs procedure when the EUCL ceases to have effect.
8
Where a requirement of the EUCL has been met or not met in relation to the goods, any equivalent requirement imposed by or under the Act is also to be treated as having been met or not met, as the case may be, in relation to the goods.
9
Where the EUCL continues to have effect in relation to goods on or after F6IP completion day by virtue of this Part, the cessation of effect of the EUCL provided by paragraph 1(1) of Schedule 7 to the Act which would otherwise apply in relation to the goods does not apply.
Evidence required by noticeI6145
1
HMRC may notify a person to provide evidence to HMRC concerning any of the following in relation to goods to which this Part applies—
a
whether or not the goods are non-Union goods;
b
when the goods are imported into the United Kingdom;
c
which customs procedure applies to the goods;
d
the stage of a customs procedure reached in relation to the goods; or
e
any other matter which enables HMRC to determine whether or not the EUCL continues or ceases to have effect in relation to the goods on or after F8IP completion day.
2
HMRC must in, or with, the notification state by when compliance is required.
3
HMRC may publish a notice specifying—
a
the type of evidence which may be required when a notification is given; and
b
the form and manner in which evidence is to be provided to HMRC.
CHAPTER 3Non-Union goods imported before F1IP completion day
Transitional and saving provision under chapter 3I7146
1
This chapter applies in relation to goods which—
a
have been imported into the United Kingdom before F9IP completion day;
b
are non-Union goods F10; and
F11c
are not subject to Article 49 of the EU withdrawal agreement.
2
Where under this chapter the EUCL continues to have effect in relation to the goods, the EUCL ceases to have effect in relation to the goods as provided by chapter 5, except as provided by regulation 147(2).
Goods notified as arriving on or after F13IP completion dayI8147
1
2
The EUCL ceases to have effect in relation to the goods when a customs declaration or a temporary storage declaration is made in respect of the goods and the declaration made is to be treated as the equivalent declaration provided by or under the Act.
Goods held in a temporary storage facilityF14148
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Goods declared to a customs procedureI9149
1
Paragraph (2) applies where before F15IP completion day a declaration is made to HMRC in respect of the goods to a customs procedure and—
a
before F15IP completion day the declaration has not been accepted by HMRC; or
2
The EUCL continues to have effect in relation to the goods on and after F15IP completion day.
Goods located in the United Kingdom released to a special procedureF16150
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CHAPTER 4F2End-use procedure
Pt. 15 Ch. 4 heading substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(16); S.I. 2020/1643, reg. 2, Sch.
Transit procedureF17151
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Outward processing procedureI10152
1
Paragraph (2) applies where before exit day—
a
a declaration is made to HMRC in respect of Union goods to the outward processing procedure; and
b
the goods have not been discharged from the procedure.
2
The EUCL continues to have effect in relation to the goods on and after exit day.
End-use procedureI11153
1
Paragraph (2) applies where—
a
before F18IP completion day—
i
a declaration is made to HMRC in respect of non-Union goods to the end-use procedure; and
ii
the goods are released by HMRC to the procedure; F19...
b
F21c
the goods are not subject to the EU withdrawal agreement.
2
The EUCL continues to have effect in relation to the goods on and after F18IP completion day.
Cessation of the EUCLI12154
The continued effect of the EUCL in relation to goods as provided by this chapter ceases to have effect in relation to the goods as provided by chapter 5.
CHAPTER 5Cessation of effect of the EUCL
Cessation of effect of the EUCLI1155
1
Paragraph (2) applies where, as provided by chapter 3 or 4, the EUCL continues to have effect in relation to goods on and after F23IP completion day.
2
Except as provided by regulation 147(2), the EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—
a
where a person fails to comply with regulation 145 in relation to the goods;
c
where the goods are subject to temporary storage or a special procedure, when a customs declaration is made in respect of the goods;
d
except where regulation 153(2) applies, on release of the goods for free circulation;
e
where regulation 153(2) applies, when—
i
the goods are destroyed or forfeited; or
ii
customs supervision of the goods ends by reason that a case set out in Article 254(4)(a) or (c) of the UCC applies; F25or
F22f
where the goods are subject to a special procedure after the end of the period of one year beginning with IP completion day.
F26g
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Where paragraph (2)(a) applies, the Customs procedure provided by or under the Act applies which is equivalent to the customs procedure which applied when the EUCL ceased to have effect.
4
Where paragraph (2)(c) applies, the declaration made is to be treated as the equivalent declaration provided by or under the Act.
5
Where paragraph (2)(f) applies—
a
the goods become subject to the special Customs procedure M9 or outward processing procedure provided by or under the Act which is equivalent to the customs procedure which applied to the goods immediately before the EUCL ceased to have effect in relation to the goods; and
b
any approval or authorisation granted on or after F23IP completion day in relation to the procedure which existed immediately before the EUCL ceased to have effect in relation to the goods is to be treated as an approval or authorisation which has effect for the equivalent procedure provided by or under the Act.
CHAPTER 6Special procedures: additional provision
Goods located outside the United KingdomI2C2156
1
Paragraph (2) applies in relation to non-Union goods imported into the United Kingdom where—
a
before F27IP completion day—
i
a declaration is made to HMRC in respect of the goods to a special procedure and the goods are released by HMRC to the procedure but are not discharged by HMRC from the procedure; or
ii
a declaration is made to a customs authority outside the United Kingdom in respect of the goods to the transit procedure and the goods are being moved, in accordance with the procedure, to the United Kingdom; F29...
b
F31c
the goods are not subject to the EU withdrawal agreement.
2
The EUCL continues to have effect in relation to the goods on and after F27IP completion day.
3
Where paragraph (2) applies, the EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—
a
where a person fails to comply with regulation 145 in relation to the goods;
b
except where paragraph (1)(a)(ii) applies, if the goods are not returned to the United Kingdom before F28the end of the period of one year beginning with IP completion day;
c
when a further customs declaration to a special procedure is made to HMRC in respect of the goods; or
d
on release of the goods for free circulation.
4
Where paragraph (3)(a) applies, the Customs procedure provided by or under the Act applies which is equivalent to the customs procedure which applied when the EUCL ceased to have effect in relation to the goods.
5
Where paragraph (3)(b) applies, the customs procedure is to be treated as discharged when the EUCL ceases to have effect in relation to the goods.
6
Where paragraph (3)(c) applies, the declaration made is to be treated as the equivalent declaration provided by or under the Act.
Goods discharged from a customs procedureI4157
1
2
The EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—
a
where a person fails to comply with regulation 145 in relation to the goods;
b
on completion of the verification; or
F32c
the end of the period of one year beginning with IP completion day.
F3CHAPTER 7...
Pt. 15 Ch. 7 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(22); S.I. 2020/1643, reg. 2, Sch.
Union goods: movement beginning before exit dayF3158
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3159
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3160
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in Pt. 15, Ch. 3 heading substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(10); S.I. 2020/1643, reg. 2, Sch.