# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 153: End-use procedure


(1) Paragraph (2) applies where—
(a) before IP 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; ...
(b) immediately before IP completion day the goods are Union goods but subject to customs supervision ; and
(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/153 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-153
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.