OpenLegislation

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

S.I. 2018/1249 · Made 29 November 2018 · Extends to United Kingdom

Not fully up to date. 1 change made by later legislation has not yet been written into this text, which is revised to 1 October 2026.

See the changes not yet applied
ProvisionChangeMade by
reg. 32(2)words substitutedCustoms (Tariff and Miscellaneous Amendments) 2026 reg. 2

Exiting The European Union

Customs

Made 29th November 2018

Laid before the House of Commons 30th November 2018

Coming into force in accordance with regulation 1(2) and (3)

The Treasury, in exercise of the powers conferred by sections 19, 21(7), 32(7), (8) and (13), 33(8) and 36(8) and (9) of, and paragraph 1(7) of Schedule 1, paragraphs 1 to 3, 9, 10, 12 to 18 and 20 to 23 of Schedule 2, paragraphs 6 and 8 of Schedule 6, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 M1, make the following Regulations.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.C1

Annotations to the whole text

Marginal citations

M1

2018 (c. 22) (“the Act”).

Modifications

C1

Regulations modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 4(3) (with reg. 2); S.I. 2020/1643, reg. 2, Sch.

Contents

  1. Part 1: Introductory Provisions
  2. 1Citation and commencement
  3. 2Interpretation
  4. Part 2: Authorisation and Approval
  5. 3Authorisation requirement
  6. 4Treatment of a declaration as an application for authorisation
  7. 5Treatment of a declaration as an application to amend an authorisation
  8. 6Cases where a declaration is not to be treated as an application for authorisation
  9. 7Cases where a declaration is not to be treated as an application for authorisation or for amendment
  10. 8Determination of a declaration treated as an application for authorisation
  11. 8ADetermination of a declaration treated as an application for amendment
  12. 9Eligibility for authorisation or approval
  13. 10Period for which an authorisation is to have effect
  14. 11Retrospective authorisation
  15. Part 3: Declarations
  16. 12Declaration to be made in the name of the authorised person
  17. 13Declarations for an outward processing procedure
  18. 13ADeclarations for an outward processing procedure: further provisions
  19. Part 4: Procedure-specific Rules
  20. Chapter 1: Storage Procedure
  21. Customs warehouses
  22. 14Eligibility for approval to operate a customs warehouse
  23. 15Approval to operate a customs warehouse
  24. 16Obligations relating to keeping goods in a customs warehouse
  25. 17Removal of goods from a customs warehouse
  26. 18Usual forms of handling – changes in nature of goods
  27. Free zones
  28. 18AAuthorisation as a free zone business
  29. 18BAuthorisation to declare goods for a free zone procedure – requirements
  30. 18CFree zone businesses – conditions
  31. 18DNotification that goods are to be kept in a free zone
  32. 18EControl of other activities in free zones by responsible authority
  33. 18FRemoval of goods from free zones
  34. 18GLiability to import duty where there is a change in the goods
  35. 18HValue of goods where there is a change in the goods
  36. 18IConsequences of determination of liability under regulation 18G
  37. 18JUsual forms of handling – changes in nature of goods
  38. Chapter 2: Inward Processing Procedure
  39. 19Eligibility – inward processing procedure
  40. 20Economic condition – inward processing procedure
  41. 21Authorisation to declare goods for an inward processing procedure
  42. 22Authorisation to declare goods for an inward processing procedure – conditions and requirements
  43. 23Liability to import duty where there is a change in the goods
  44. 24Value of goods where there is a change in the goods
  45. 25Consequences of determination of liability under regulation 23
  46. 26Temporary export of goods released to an inward processing procedure
  47. Chapter 3: Outward Processing Procedure
  48. 27Economic condition – outward processing procedure
  49. 28Authorisation to declare goods for an outward processing procedure
  50. 28AOutward processing – goods regarded as domestic goods
  51. 29Standard exchange system
  52. 30Cases in which goods may not be declared for an outward processing procedure
  53. 31Valuation of goods regarded as chargeable goods
  54. 31ARepair or alteration
  55. Chapter 4: Authorised Use Procedure
  56. 32Authorised uses
  57. 33Authorisation to declare goods for an authorised use procedure
  58. 34Waste and scrap
  59. 34AAuthorised use relief – breach of a requirement
  60. Chapter 5: Temporary Admission Procedure
  61. 35Application for authorisation to declare goods for a temporary admission procedure
  62. 36Eligibility – temporary admission procedure
  63. 37Authorisation to declare goods for a temporary admission procedure
  64. 38Requirements relating to a temporary admission procedure
  65. 39Specified goods
  66. 40Temporary admission – full relief
  67. 41Temporary admission – partial relief
  68. Part 5: General Rules
  69. 42Transfer of rights and obligations
  70. 43Discharge of a special Customs procedure – supplementary provision
  71. 44Record keeping
  72. 45Authorisation to use equivalent goods
  73. 46Equivalent goods
  74. 47Treatment of equivalent goods
  75. 48Animals
  76. Signature
  77. Explanatory note