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42.—(1) Where paragraph (2) applies, a person to whom rights and obligations in relation to goods declared for a relevant non-transit Part 1 procedure are transferred (“the transferee”) is subject to such requirements of the procedure as are specified in accordance with paragraph (7).
(2) This paragraph applies where—
(a)HMRC grant—
(i)an application for authorisation or approval to carry out an activity specified in regulation 3(2) that includes an approval to transfer to the transferee some or all of the rights and obligations that relate to relevant declared goods; or
(ii)one of the applications specified in paragraph (3)(a) and one of the applications specified in paragraph (3)(b); and
(b)an agreement is made for a transfer of rights and obligations to take place.
(3) The specified applications are—
(a)an application—
(i)made by an approved person, an authorised person or a holder of procedure for approval to transfer to the transferee some or all of the rights and obligations that relate to relevant declared goods; or
(ii)made by an approved person under regulation 91(2)(a) of the import duty regulations to amend an authorisation or approval to carry out an activity specified in regulation 3(2) in order to approve such a transfer; and
(b)an application made by a person—
(i)for approval to receive some or all of the rights and obligations that relate to relevant declared goods; or
(ii)under regulation 91(2)(a) of the import duty regulations to amend that person’s authorisation or approval to carry out an activity specified in regulation 3(2) in order to approve the person to receive such rights and obligations.
(4) For the purposes of Part 9 of the import duty regulations, the transfer of rights and obligations that relate to relevant declared goods is to be treated as a matter requiring approval under those Regulations.
(5) HMRC may only grant an application referred to in paragraphs (2)(a)(i) and (3) where—
(a)in the case of goods declared for an inward processing procedure, an outward processing procedure, an authorised use procedure or a temporary admission procedure the transferee meets the eligibility criteria for authorisation to declare goods for procedure to which the rights and obligations specified in the application relate;
(b)in the case of goods declared for a storage procedure to be kept in a customs warehouse, the transferee is established in the United Kingdom.
(6) HMRC may grant an application referred to in paragraph (3) subject to conditions.
(7) An approval notification issued in relation to an application referred to in paragraph (2)(a)(i) or (3) must specify the rights and obligations to be transferred.
(8) Where the transferee breaches—
(a)a requirement imposed by or under Part 1 of the Act on the transferee as holder of the procedure; or
(b)an obligation transferred by virtue of this regulation,
the transferee is liable to any import duty arising as a result of that breach.
(9) In this regulation—
“obligations”, in relation to relevant declared goods, includes—
conditions to which an authorisation to declare the relevant declared goods for the relevant non-transit Part 1 procedure is subject; and
any other requirements in relation to the procedure imposed by or under Part 1 of the Act;
“relevant declared goods” means goods declared for a relevant non-transit Part 1 procedure;
“rights”, in relation to relevant declared goods, includes—
any permissions contained in an authorisation to declare the relevant declared goods for the relevant non-transit Part 1 procedure; and
any rights in relation to those goods conferred by or under Part 1 of the Act.
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