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Regulation 67 Defective and non-compliant chargeable goods: required conditionsC1I1

(1)

This regulation applies where—

(a)

an application concerns the reduced duty case described in regulation 51; and

(b)

a determination is made to grant the application (in whole or part).

(2)

Subject to paragraph (3), the determination must—

(a)

impose a condition that the goods—

(i)

are destroyed or dismantled;

C2(ii)

are removed from the United Kingdom in accordance with the applicable export provisions F1where the removal is from Great Britain, and in accordance with Union customs legislation where the removal is from Northern Ireland; or

(iii)

are F2declared for an inward processing F3, transit or storage procedure but such a condition is not an authorisation to make a declaration for the procedure; and

(b)

state a period for compliance with the condition imposed, being a period of no longer than 60 days beginning with the date of the determination.

(3)

Paragraph (2) does not apply if one of the matters in paragraph (2)(a) has occurred before the time of the determination further to a consent given under regulation 62(6).

Annotations

Textual amendments

F1

Words in reg. 67(2)(a)(ii) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 37(5); S.I. 2020/1643, reg. 2, Sch.

F2

Words in reg. 67(2)(a)(iii) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(14)(a); S.I. 2020/1643, reg. 2, Sch.

F3

Words in reg. 67(2)(a)(iii) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 2(14)(b); S.I. 2020/1643, reg. 2, Sch.

Modifications

C1

Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

C2

Reg. 67(2)(a)(ii) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 5(11) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 67 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.