Part 2Amendments

Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018I1I23

1

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 M1 are amended as follows.

2

In regulation 2(1) (interpretation), in the definition of “the temporary admission document” for “27 November 2018” substitute “ 7th December 2020 ”.

3

In regulation 6(4)(a)(ii) (cases where a declaration is not to be treated as an application for authorisation) M2 for “or 27A” substitute “ , 27A or 27D ”.

4

In regulation 37 (authorisation to declare goods for a temporary admission procedure)—

a

in paragraph (2) for “and (4)” substitute “ , (4), (4A) and (4B) ”;

b

in paragraph (4) after “an extension”, in the first place it occurs, insert “ under paragraph (3) ”;

c

after paragraph (4) insert—

4A

This paragraph applies to goods that fall within the scope of an international agreement the effect of which is that the period during which the goods may be used before they are exported from the United Kingdom is longer than 24 months.

4B

Where paragraph (4A) applies the period referred to in paragraph (2) may be longer than 24 months, but must not be longer than the period specified in the international agreement.