C1PART 3Declarations
Annotations:
Modifications etc. (not altering text)
C1Declarations for an outward processing procedureI1C113
F11
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F12
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F13
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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.
Pts. 1-3 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.