Regulation 153 End-use procedureI1

(1)

Paragraph (2) applies where—

(a)

before F1IP completion day—

(i)

a declaration is made to HMRC in respect of non-Union goods to the end-use procedure; and

(ii)

the goods are released by HMRC to the procedure; F2...

(b)

immediately before IP completion day the goods are Union goods but subject to customs supervision F3; and

F4(c)

the goods are not subject to the EU withdrawal agreement.

(2)

The EUCL continues to have effect in relation to the goods on and after IP completion day.

Annotations

F1: Words in reg. 153 substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(a); S.I. 2020/1643, reg. 2, Sch.
F2: Word in reg. 153(1)(a)(ii) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(b)(i); S.I. 2020/1643, reg. 2, Sch.
F3: Word in reg. 153(1)(b) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(b)(ii); S.I. 2020/1643, reg. 2, Sch.
F4: Reg. 153(1)(c) inserted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(18)(b)(iii); S.I. 2020/1643, reg. 2, Sch.

F1: Pt. 15 Ch. 4 heading substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(16); S.I. 2020/1643, reg. 2, Sch.