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The Customs (Import Duty) (EU Exit) Regulations 2018
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CHAPTER 4U.K. [F1End-use procedure]
Textual Amendments
F1Pt. 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.
Prospective
Transit procedureU.K.
F2151. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Reg. 151 omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(17); S.I. 2020/1643, reg. 2, Sch.
Outward processing procedureU.K.
152.—(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.
Commencement Information
I1Reg. 152 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
End-use procedureU.K.
153.—(1) Paragraph (2) applies where—
(a)before [F3IP 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; F4...
(b)immediately before [F3IP completion day] the goods are Union goods but subject to customs supervision [F5; and]
[F6(c)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 [F3IP completion day].
Textual Amendments
F3Words in reg. 153 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(a); S.I. 2020/1643, reg. 2, Sch.
F4Word in reg. 153(1)(a)(ii) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(b)(i); S.I. 2020/1643, reg. 2, Sch.
F5Word in reg. 153(1)(b) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(b)(ii); S.I. 2020/1643, reg. 2, Sch.
F6Reg. 153(1)(c) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(b)(iii); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I2Reg. 153 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Cessation of the EUCLU.K.
154. 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.
Commencement Information
I3Reg. 154 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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