Regulation 4 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

The Customs (Import Duty) (EU Exit) Regulations 2018^f1 are amended as follows.

In regulation 12(6) (handling of goods in temporary storage), for “goods are in temporary storage” to “Customs procedure”, substitute—

• “goods are in temporary storage if they have not been released to a Customs procedure and—

  1. (a)

     they are, or have been, subject to the requirement in regulation 8(2); or

  2. (b)

     a temporary storage declaration is deemed to have been made in respect of them in accordance with paragraph 14(3) or 39(3) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018;”.

In regulation 30(2) (definition: simplified Customs declaration process), for “a free zone procedure” substitute “in any case specified in a notice published by HMRC”.

In regulation 35(1) (exceptions to requirement to make a supplementary Customs declaration), for “customs warehouse procedure”, substitute “storage procedure”.