Modifications etc. (not altering text)
C1Pts. 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.
13.—F1(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
Textual Amendments
F1Reg. 13(1)-(3) omitted (31.12.2020) by virtue of The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 60(2); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.