The Customs (Import Duty) (EU Exit) Regulations 2018

Cessation of effect of the EUCL U.K.

155.—(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 [F1 IP 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;

(b) F2 ... on the removal of the goods from the United Kingdom;

(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; [F3 or]

[F4 (f) where the goods are subject to a special procedure after the end of the period of one year beginning with IP completion day.]

F5 (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 M1 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 [F1 IP 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.

Textual Amendments

F1 Words in reg. 155 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(19)(a); S.I. 2020/1643, reg. 2, Sch.

F2 Words in reg. 155(2)(b) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(19)(b); S.I. 2020/1643, reg. 2, Sch.

F3 Word in reg. 155(2) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(28)(a); S.I. 2020/1643, reg. 2, Sch.

F4 Reg. 155(2)(f) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(28)(b) (as amended by S.I. 2019/1215 reg. 17(2), S.I. 2020/1449 reg. 16(2)(b)); S.I. 2020/1643, reg. 2, Sch

F5 Reg. 155(2)(g) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(28)(c); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Reg. 155(2)(b) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(15) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 155 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 “Special Customs procedure” is defined in section 3(4) of the Act.