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Regulation 85 Application for approvalC1C2C3C4I1I2C5

United Kingdom

(1)

F1Subject to paragraph (3) F2and regulation 85A, any matter requiring approval under these Regulations requires an application which must—

(a)

include details identifying the applicant;

(b)

be made to the place;

(c)

be made in the form and manner, including electronic; and

(d)

be accompanied by such information,

as specified in a notice published by HMRC.

(2)

HMRC must publish a notice specifying the matters referred to in paragraph (1).

F3(3)

Paragraph (1) does not apply in relation to any case of a type specified in a notice published by HMRC.

(4)

In a case of a type specified in a notice under paragraph (3) a person may make an application for approval in accordance with this Part unless prohibited by regulation 86.

Annotations

Textual amendments

F1

Words in reg. 85(1) substituted (16.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(16)(a)

F2

Words in reg. 85(1) inserted (13.6.2023) by The Customs (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/569), regs. 1(1), 2(14)

F3

Reg. 85(3)(4) inserted (16.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(16)(b)

Modifications

C1

Pt. 9 modified (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 42(4); S.I. 2020/1643, reg. 2, Sch.

C2

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.

C3

Pt. 9 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1); S.I. 2020/1643, reg. 2, Sch.

C4

Pt. 9 modified (1.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(4)(b), 3(2); S.I. 2020/1643, reg. 2, Sch.

C5

Regs. 85-91 applied (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 8; S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 85 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I2

Reg. 85 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Notes on Part 9

Modifications

C1

Pt. 9 modified (2.1.2019) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(3)(c), 3 (with reg. 8)

C2

Pt. 9 applied (with modifications) (22.2.2019 for specified purposes) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1)