{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-90",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-90.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/90",
  "kind": "regulation",
  "number": "90",
  "heading": "Notification of HMRC of change of circumstances relating to an approval",
  "text": "An approved person must notify HMRC as soon as reasonably practicable if—\n(a) that person fails to meets any condition to which the approval is subject;\n(b) that person ceases to satisfy any eligibility criteria which applied when the approval was granted; ...\n(ba) in a case where HMRC has granted an approval in relation to a person who has not made an application, there are any material changes since the approval was granted concerning any matter specified in a notice published by HMRC Commissioners; or\n(c) in any other case, there are any material changes since the application was made concerning—\n(i) the details relating to the applicant; or\n(ii) the information required to accompany the application.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 90(b) omitted (16.10.2019) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(18)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 90(ba) 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(18)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 90(c) 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(18)(c)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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."
    },
    {
      "type": "C",
      "label": "C3",
      "text": "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."
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Regs. 87-91 excluded (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 8; S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C5",
      "text": "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."
    },
    {
      "type": "C",
      "label": "C6",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 90 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 90 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/90",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}