# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 152: Outward processing procedure


(1) Paragraph (2) applies where before exit day—
(a) a declaration is made to HMRC in respect of Union goods to the outward processing procedure; and
(b) the goods have not been discharged from the procedure.
(2) The EUCL continues to have effect in relation to the goods on and after exit day.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/152 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-152
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.