The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 No. 1249

PART 2 U.K. Authorisation and Approval

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.

Cases where a declaration is not to be treated as an application for authorisation or for amendment U.K.

7.—(1) Where paragraph (2) applies, a declaration—

(a) is not to be treated by regulation 4 as an application for authorisation; and

(b) is not to be treated by regulation 5 as an application to amend an authorisation to declare goods for an outward processing procedure.

(2) This paragraph applies where—

(a) the declaration is made using—

(i) the simplified Customs declaration process within the meaning given in regulation 30(1) of the import duty regulations; or

(ii) the EIDR procedure within the meaning given in regulation 36(1) of the import duty regulations;

(b) the declaration relates to a case—

(i) where the requirements in relation to the relevant non-transit Part 1 procedure are intended to be met by reference to equivalent goods;

(ii) in relation to which an examination of the available evidence is required for the purposes of regulation 20(1)(a); or

(iii) to which regulation 27 applies;

(c) if the goods were declared for the free-circulation procedure—

(i) the goods would be subject to an additional amount of import duty under section 13, 14 or 15 of the Act; or

(ii) the importer of the goods would be required to give a guarantee under paragraph 15(5) of Schedule 4 to the Act; [F1 or]

(d) the declaration is made by a Customs agent as an indirect agent M1 ; F2 ...

F3 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4 (3) HMRC may publish a notice specifying other circumstances in which paragraph (2) is to apply.]

Textual Amendments

F1 Word in reg. 7(2)(c)(ii) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(3)(a)(i); S.I. 2020/1643, reg. 2, Sch.

F2 Word in reg. 7(2)(d) omitted (31.12.2020) by virtue of The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(3)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

F3 Reg. 7(2)(e) omitted (31.12.2020) by virtue of The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(3)(a)(iii); S.I. 2020/1643, reg. 2, Sch.

F4 Reg. 7(3) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(3)(b); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 For the meaning of Customs agents and indirect agents, see section 21 of the Act.