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.