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19. HMRC may grant an application for authorisation to declare goods for an inward processing procedure only if an HMRC officer is satisfied that—
(a)if the goods were declared for the procedure either—
(i)it would not be economically viable, following processing of the goods in accordance with the authorisation, to restore the goods to their condition at the time of the declaration; or
(ii)liability for import duty would be determined by virtue of regulation 23 by reference to the goods as they stood when the declaration was made;
(b)use of the procedure could not result in circumvention of—
(i)a quota to which the goods are subject for the purposes of section 11 of the Act; or
(ii)any provisions made by or under section 17 of the Act for determining the place of origin of the goods for the purposes of Part 1 of the Act; and
(c)where the processing to be carried out is the use of production accessories, the production accessories are not—
(i)fuels or energy sources, other than those needed for the testing of processed goods or for the detection of faults in goods declared for the procedure which need repair;
(ii)lubricants, other than those needed for the testing, adjustment or withdrawal of processed goods; or
(iii)equipment and tools.
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