The Customs (Import Duty) (EU Exit) Regulations 2018, CHAPTER 6 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
156.—(1) Paragraph (2) applies in relation to non-Union goods imported into the United Kingdom where—
(a)before [F1IP 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; F2...
(b)immediately before [F1IP completion day], the goods are located outside the United Kingdom in accordance with the procedure [F3; and]
[F4(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 [F1IP 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 [F5the 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.
Textual Amendments
F1Words in reg. 156 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(20)(a); S.I. 2020/1643, reg. 2, Sch.
F2Word in reg. 156(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(20)(b)(i); S.I. 2020/1643, reg. 2, Sch.
F3Word in reg. 156(1)(b) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(20)(b)(ii); S.I. 2020/1643, reg. 2, Sch.
F4Reg. 156(1)(c) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(20)(b)(iii); S.I. 2020/1643, reg. 2, Sch.
F5Words in reg. 156(3)(b) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(25) (as amended by S.I. 2020/1449 reg. 17(4)(a)); S.I. 2020/1643, reg. 2, Sch.
Modifications etc. (not altering text)
C1Reg. 156 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(16) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 156 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
157.—(1) Where before [F6IP completion day] non-Union goods are discharged from a customs procedure but verification in relation to the goods is not completed, the EUCL continues to have effect in relation to the goods on and after [F6IP completion day].
(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
[F7(c)the end of the period of one year beginning with IP completion day.]
(3) Where paragraph (2)(a) or (c) applies, the following apply in relation to the goods—
(a)paragraphs 13 and 14 of Schedule 1 to the Act M1; and
(b)paragraph 4 of Schedule 6 to the Act M2.
Textual Amendments
F6Words in reg. 157(1) substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(21); S.I. 2020/1643, reg. 2, Sch.
F7Reg. 157(2)(c) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(26) (as amended by S.I. 2020/1449 reg. 17(4)(b)); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I2Reg. 157 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1Paragraphs 13 and 14 of Schedule 1 to the Act concern the verification of Customs declarations.
M2Paragraph 4 of Schedule 6 to the Act concerns the period before the end of which a notification of a liability to pay import duty must be given.
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