# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 155: Cessation of effect of the EUCL


(1) Paragraph (2) applies where, as provided by chapter 3 or 4, the EUCL continues to have effect in relation to goods on and after IP completion day.
(2) Except as provided by regulation 147(2), the EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—
(a) where a person fails to comply with regulation 145 in relation to the goods;
(b) ... on the removal of the goods from the United Kingdom;
(c) where the goods are subject to temporary storage or a special procedure, when a customs declaration is made in respect of the goods;
(d) except where regulation 153(2) applies, on release of the goods for free circulation;
(e) where regulation 153(2) applies, when—
(i) the goods are destroyed or forfeited; or
(ii) customs supervision of the goods ends by reason that a case set out in Article 254(4)(a) or (c) of the UCC applies; or
(f) where the goods are subject to a special procedure after the end of the period of one year beginning with IP completion day.
(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Where paragraph (2)(a) applies, the Customs procedure provided by or under the Act applies which is equivalent to the customs procedure which applied when the EUCL ceased to have effect.
(4) Where paragraph (2)(c) applies, the declaration made is to be treated as the equivalent declaration provided by or under the Act.
(5) Where paragraph (2)(f) applies—
(a) the goods become subject to the special Customs procedure or outward processing procedure provided by or under the Act which is equivalent to the customs procedure which applied to the goods immediately before the EUCL ceased to have effect in relation to the goods; and
(b) any approval or authorisation granted on or after IP completion day in relation to the procedure which existed immediately before the EUCL ceased to have effect in relation to the goods is to be treated as an approval or authorisation which has effect for the equivalent procedure provided by or under the Act.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/155 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.