1. Introductory Text

2. PART 1 Introductory Provisions

   1. 1. Citation and commencement

   2. 2. Interpretation

3. PART 2 Authorisation and Approval

   1. 3. Authorisation requirement

   2. 4. Treatment of a declaration as an application for authorisation

   3. 5. Treatment of a declaration as an application to amend an authorisation

   4. 6. Cases where a declaration is not to be treated as an application for authorisation

   5. 7. Cases where a declaration is not to be treated as an application for authorisation or for amendment

   6. 8. Determination of a declaration treated as an application for authorisation

   7. 8A. Determination of a declaration treated as an application for amendment

   8. 9. Eligibility for authorisation or approval

   9. 10. Period for which an authorisation is to have effect

   10. 11. Retrospective authorisation

4. PART 3 Declarations

   1. 12. Declaration to be made in the name of the authorised person

   2. 13. Declarations for an outward processing procedure

   3. 13A. Declarations for an outward processing procedure: further provisions

5. PART 4 Procedure-specific Rules

   1. CHAPTER 1 Storage Procedure

      1. SECTION 1 Customs warehouses

      2. 14. Eligibility for approval to operate a customs warehouse

      3. 15. Approval to operate a customs warehouse

      4. 16. Obligations relating to keeping goods in a customs warehouse

      5. 17. Removal of goods from a customs warehouse

      6. 18. Usual forms of handling – changes in nature of goods

      7. SECTION 2 Free zones

      8. 18A. Authorisation as a free zone business

      9. 18B. Authorisation to declare goods for a free zone procedure – requirements

      10. 18C. Free zone businesses – conditions

      11. 18D. Notification that goods are to be kept in a free zone

      12. 18E. Control of other activities in free zones by responsible authority

      13. 18F. Removal of goods from free zones

      14. 18G. Liability to import duty where there is a change in the goods

      15. 18H. Value of goods where there is a change in the goods

      16. 18I. Consequences of determination of liability under regulation 18G

      17. 18J. Usual forms of handling – changes in nature of goods

   2. CHAPTER 2 Inward Processing Procedure

      1. 19. Eligibility – inward processing procedure

      2. 20. Economic condition – inward processing procedure

      3. 21. Authorisation to declare goods for an inward processing procedure

      4. 22. Authorisation to declare goods for an inward processing procedure – conditions and requirements

      5. 23. Liability to import duty where there is a change in the goods

      6. 24. Value of goods where there is a change in the goods

      7. 25. Consequences of determination of liability under regulation 23

      8. 26. Temporary export of goods released to an inward processing procedure

   3. CHAPTER 3 Outward Processing Procedure

      1. 27. Economic condition – outward processing procedure

      2. 28. Authorisation to declare goods for an outward processing procedure

      3. 28A. Outward processing – goods regarded as domestic goods

      4. 29. Standard exchange system

      5. 30. Cases in which goods may not be declared for an outward processing procedure

      6. 31. Valuation of goods regarded as chargeable goods

      7. 31A. Repair or alteration

   4. CHAPTER 4 Authorised Use Procedure

      1. 32. Authorised uses

      2. 33. Authorisation to declare goods for an authorised use procedure

      3. 34. Waste and scrap

      4. 34A. Authorised use relief – breach of a requirement

   5. CHAPTER 5 Temporary Admission Procedure

      1. 35. Application for authorisation to declare goods for a temporary admission procedure

      2. 36. Eligibility – temporary admission procedure

      3. 37. Authorisation to declare goods for a temporary admission procedure

      4. 38. Requirements relating to a temporary admission procedure

      5. 39. Specified goods

      6. 40. Temporary admission – full relief

      7. 41. Temporary admission – partial relief

6. PART 5 General Rules

   1. 42. Transfer of rights and obligations

   2. 43. Discharge of a special Customs procedure – supplementary provision

   3. 44. Record keeping

   4. 45. Authorisation to use equivalent goods

   5. 46. Equivalent goods

   6. 47. Treatment of equivalent goods

   7. 48. Animals

7. Signature

8. Explanatory Note