Regulation 67A Goods which cease to be chargeable goodsF1

(1)

Subject to paragraph (3), goods are to be regarded as chargeable goods from the date of the determination to grant an application (in whole or in part) where—

(a)

it is a condition of the determination that the goods be declared for an inward processing, transit or storage procedure; and

(b)

the goods stated in the application have ceased to be chargeable goods.

(2)

Subject to paragraph (4), goods are to be regarded as chargeable goods from the date any consent is given by HMRC under regulation 62(6)(c) where—

(a)

a request has been made under regulation 62(6)(c); and

(b)

the goods stated in the application have ceased to be chargeable goods.

(3)

Paragraph (1) does not apply where—

(a)

a notification under regulation 64(4)(a) is issued; or

(b)

the determination is treated as null and void in accordance with regulation 69(2).

(4)

Paragraph (2) does not apply where—

(a)

HMRC rejects the application under regulation 63;

(b)

HMRC determines to refuse the application under regulation 64; or

(c)

the determination is treated as null and void in accordance with regulation 69(2).

Annotations

Textual amendments

F1: Reg. 67A 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(15); S.I. 2020/1643, reg. 2, Sch.

Notes on Part 7

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.

Notes on Chapter 4

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.