Regulation 157 Goods discharged from a customs procedureI1

(1)

Where before F1IP completion day non-Union goods are discharged from a customs procedure but verification in relation to the goods is not completed, the EUCL continues to have effect in relation to the goods on and after IP completion day.

(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 completion of the verification; or

F2(c)

the end of the period of one year beginning with IP completion day.

(3)

Where paragraph (2)(a) or (c) applies, the following apply in relation to the goods—

(a)

paragraphs 13 and 14 of Schedule 1 to the Act M1; and

(b)

paragraph 4 of Schedule 6 to the Act M2.

Annotations

Textual amendments

F1: Words in reg. 157(1) substituted (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 11(21); S.I. 2020/1643, reg. 2, Sch.
F2: Reg. 157(2)(c) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(26) (as amended by S.I. 2020/1449 reg. 17(4)(b)); S.I. 2020/1643, reg. 2, Sch.

Marginal citations

M1: Paragraphs 13 and 14 of Schedule 1 to the Act concern the verification of Customs declarations.
M2: Paragraph 4 of Schedule 6 to the Act concerns the period before the end of which a notification of a liability to pay import duty must be given.

Commencement

I1: Reg. 157 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.