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

Treatment of a declaration as an application for authorisation

4.—(1) Subject to regulation 35, a person in whose name goods are declared for a relevant non-transit Part 1 procedure is to be treated for the purposes of these Regulations as making an application for authorisation to declare the goods for that procedure where—

(a) that person is not so authorised and either—

(i) that person gives a single guarantee in accordance with Part 10 of the import duty regulations; or

(ii) there is no requirement for any person to give a guarantee by virtue of regulation 101 of those Regulations; and

(b) the declaration—

(i) is of a type specified in paragraph (2);

(ii) is not one to which regulation 6 or 7 applies; and

(iii) is made in accordance with—

(aa) any provision made by or under Schedule 1 to the Act; or

(bb) in the case of a declaration of goods for an outward processing procedure, any provision that applies by virtue of regulation 13.

(2) The specified types of declaration are a declaration of goods for—

(a) a temporary admission procedure;

(b) an authorised use procedure;

(c) an outward processing procedure where the goods are to be exported for repair and—

(i) the goods are non-commercial goods or personal gifts which are to be released to the free-circulation procedure(1) following processing; or

(ii) the goods are not sensitive goods; or

(d) an inward processing procedure where the goods are not sensitive goods.

(1)

“The free-circulation procedure” is defined in section 3 of the Act.