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

Transitional provision – approval or authorisation granted before [F1 IP completion day] U.K.

92.—(1) Any application for approval—

(a) made under the EU Customs Code before [F1 IP completion day];

(b) which corresponds to an approval which may be granted under these Regulations; and

(c) which has not been determined before [F1 IP completion day],

is to be treated as an application for approval made on [F1 IP completion day] under these Regulations.

(2) Any approval (“the original approval”) granted by HMRC before [F1 IP completion day] under the EU Customs Code, or treated as valid immediately prior to [F1 IP completion day] under Article 251 of the Delegated Regulation, which corresponds to an approval which may be granted under these Regulations and is still subsisting immediately before [F1 IP completion day] is to be treated as an approval granted by HMRC under these Regulations.

(3) But paragraph (2) does not apply—

(a) if the person to whom the original approval was granted does not satisfy the eligibility criteria which must be met by applicants for the corresponding approval; F2 ...

(b) in relation to Part 15 of these Regulations.

[F3 (c) in relation to the EU withdrawal agreement; or

(d) in relation to the Customs (Transitional) (EU Exit) Regulations 2020.]

(4) In relation to an approval treated as granted, for the purposes of Part 1 of the Act and these Regulations, [F4 reference to conditions] of the approval includes conditions (“the original conditions”) to which the original approval was subject to immediately prior to [F1 IP completion day].

(5) HMRC may amend the original conditions to which an approval treated as granted is subject by notification to the person to whom the approval was granted as soon as reasonably practicable after [F1 IP completion day].

Textual Amendments

F1 Words in reg. 92 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(5)(a); S.I. 2020/1643, reg. 2, Sch.

F2 Word in reg. 92(3)(a) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(5)(b)(i); S.I. 2020/1643, reg. 2, Sch.

F3 Reg. 92(3)(c)(d) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(5)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

F4 Words in reg. 92(4) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(22); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Pt. 9 modified (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 42(4); S.I. 2020/1643, reg. 2, Sch.

C2 Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

C3 Pt. 9 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1); S.I. 2020/1643, reg. 2, Sch.

C4 Pt. 9 modified (1.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(4)(b), 3(2); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 92 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.