# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 92: Transitional provision – approval or authorisation granted before IP completion day


(1) Any application for approval—
(a) made under the EU Customs Code before IP completion day;
(b) which corresponds to an approval which may be granted under these Regulations; and
(c) which has not been determined before IP completion day,
is to be treated as an application for approval made on IP completion day under these Regulations.
(2) Any approval (“the original approval”) granted by HMRC before IP completion day under the EU Customs Code, or treated as valid immediately prior to IP completion day under Article 251 of the Delegated Regulation, which corresponds to an approval which may be granted under these Regulations and is still subsisting immediately before IP completion day is to be treated as an approval granted by HMRC under these Regulations.
(3) But paragraph (2) does not apply—
(a) if the person to whom the original approval was granted does not satisfy the eligibility criteria which must be met by applicants for the corresponding approval; ...
(b) in relation to Part 15 of these Regulations.
(c) in relation to the EU withdrawal agreement; or
(d) in relation to the Customs (Transitional) (EU Exit) Regulations 2020.
(4) In relation to an approval treated as granted, for the purposes of Part 1 of the Act and these Regulations, reference to conditions of the approval includes conditions (“the original conditions”) to which the original approval was subject to immediately prior to IP completion day.
(5) HMRC may amend the original conditions to which an approval treated as granted is subject by notification to the person to whom the approval was granted as soon as reasonably practicable after IP completion day.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/92 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.