# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 157: Goods discharged from a customs procedure


(1) Where before IP 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
(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 ; and
(b) paragraph 4 of Schedule 6 to the Act .

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/157 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-157
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.