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

Declarations for an outward processing procedure U.K.

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

F1 Reg. 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.

Modifications etc. (not altering text)

C1 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.

Commencement Information

I1 Reg. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.