Regulation 22 Application of outward processing procedureI1I2

goods are declared for an outward processing procedure in Great Britain;

the goods are exported from the United Kingdom as a result of the removal of the goods from Great Britain in order to be processed outside the United Kingdom;

the processing of the goods under the outward processing procedure consists in anything other than their repair by any person without charge; and

at the end of the temporary period during which processing takes place the goods are imported into the United Kingdom as a result of their entry into Northern Ireland and removed to Great Britain.

paragraph (1) applies; and

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,

zero; and

an amount equal to—

where—

• A is the value of the processed goods at the time of acceptance of the Customs declaration of those goods for the free-circulation procedure; and

• B is the statistical value of the goods at the time when they were released to an outward processing procedure.

goods would fall within the description of a case to which regulation 31(1A) of the special procedures regulations M1 (valuation of goods regarded as chargeable goods) applies if they were goods imported in accordance with the outward processing procedure; and

at the end of the temporary period during which processing takes place the goods are imported into the United Kingdom as a result of their entry into Northern Ireland and removed to Great Britain,