Regulation 4 Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018I1

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018^f1 are amended as follows.

After regulation 31 (valuation of goods regarded as chargeable goods) insert—

“Repair or alteration

31A.

(1)

Where paragraph (2) applies, full relief from a liability to import duty is to be given.

(2)

This paragraph applies where—

(a)

goods are declared for an outward processing procedure^f2;

(b)

the processing of the goods under the procedure consists in their repair by any person with charge, or their alteration by any person (whether with or without charge);

(c)

the goods are imported in accordance with the procedure;

(d)

there is no breach of the terms of the declaration for the procedure, or of any other requirement in relation to the procedure, while the procedure has effect; and

(e)

there is an arrangement between Her Majesty’s government in the United Kingdom and the government of the country or territory in which the goods are processed which has the effect that no customs duty is to be applied in relation to those goods.”.