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

Cessation of effect of the EUCL

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 exit 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) except in relation to goods to which regulation 152 applies, 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;

(f) where the goods are subject to a special procedure except a storage procedure, on 29th March 2020; or

(g) where the goods are subject to a storage procedure, on the goods being discharged from the procedure.

(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(1) 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 exit 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.

(1)

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