The Customs (Import Duty) (EU Exit) Regulations 2018, Section 152 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.
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.
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