The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

PART 3 Declarations

Declaration to be made in the name of the authorised person

12.—(1) Where paragraph (2) applies, a Customs agent may not make a declaration of goods for—

(a) an inward processing procedure, an outward processing procedure, an authorised use procedure or a temporary admission procedure; or

(b) a storage procedure where the goods are to be kept in a private customs warehouse.

(2) This paragraph applies where—

(a) the principal of the agent is authorised to declare goods for the relevant procedure;

(b) the agent is not so authorised; and

(c) the agent intends to act as an indirect agent on behalf of the principal.

Declarations for an outward processing procedure

13.—(1) The paragraphs of Schedule 1 to the Act specified in paragraph (2) apply to declarations of goods for an outward processing procedure as they apply to a Customs declaration, but—

(a) as if any reference to “Customs declaration” were a reference to a declaration of goods for an outward processing procedure; and

(b) with the modifications specified in paragraph (2).

(2) The specified paragraphs and modifications are—

(a) paragraph 4 (form);

(b) paragraph 7 (contents), as if, in sub-paragraph (1)(a), “, in addition to specifying the Customs procedure for which the goods are declared,” were omitted;

(c) paragraphs 10 to 12 (acceptance), as if—

(i) in paragraphs 10(a) and 11(1)(b), for “paragraphs 1 to 6” there were substituted “paragraph 4”; and

(ii) paragraph 11(1)(a) were omitted;

(d) paragraphs 13 and 14 (verification);

(e) paragraphs 15 and 16 (amendment and withdrawal); and

(f) paragraph 19 (notifications).

(3) Section 2 of Chapter 3 of Part 4 of the import duty regulations (simplified Customs declarations using the EIDR procedure) applies to declarations of goods for an outward processing procedure as they apply to a Customs declaration, but as if any reference to a “Customs declaration” or to a “simplified Customs declaration” were a reference to a declaration of goods for an outward processing procedure.

(4) For the purposes of these Regulations, goods declared for an outward processing procedure are released to the procedure—

(a) at the time at which HMRC accept the declaration; or

(b) if later, at the time from which a person is authorised to use the procedure.