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The Customs (Import Duty) (EU Exit) Regulations 2018, Section 92 is up to date with all changes known to be in force on or before 08 September 2024. 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.
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92.—(1) Any application for approval—
(a)made under the EU Customs Code before [F1IP completion day];
(b)which corresponds to an approval which may be granted under these Regulations; and
(c)which has not been determined before [F1IP completion day],
is to be treated as an application for approval made on [F1IP completion day] under these Regulations.
(2) Any approval (“the original approval”) granted by HMRC before [F1IP completion day] under the EU Customs Code, or treated as valid immediately prior to [F1IP 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 [F1IP 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, [F4reference to conditions] of the approval includes conditions (“the original conditions”) to which the original approval was subject to immediately prior to [F1IP 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 [F1IP completion day].
Textual Amendments
F1Words 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.
F2Word 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.
F3Reg. 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.
F4Words 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)
C1Pt. 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.
C2Pts. 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.
C3Pt. 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.
C4Pt. 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
I1Reg. 92 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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