# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 149: Goods declared to a customs procedure


(1) Paragraph (2) applies where before IP completion day a declaration is made to HMRC in respect of the goods to a customs procedure and—
(a) before IP completion day the declaration has not been accepted by HMRC; or
(b) if the declaration has been accepted before IP completion day, the goods have not been released before IP completion day by HMRC to the procedure.
(2) The EUCL continues to have effect in relation to the goods on and after IP completion day.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/149 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-149
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.