{
  "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018",
  "json_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018.json",
  "id": "uksi/2018/1249",
  "title": "The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018",
  "short_title": "Customs (Special Procedures and Outward Processing) 2018",
  "long_title": "These Regulations make provision under Part 1 of the Taxation (Cross-border) Trade Act 2018 (“the Act”) in relation to outward processing and special Customs procedures, other than transit. These procedures are defined in sections 3 and 36 of the Act. These Regulations replace provisions in European Union legislation which will cease to have effect when the United Kingdom ceases to be a member of the European Union.",
  "citation": "S.I. 2018/1249",
  "type": "uksi",
  "year": "2018",
  "number": "1249",
  "version": "current",
  "date": "2018-11-29",
  "revised": true,
  "valid_from": "2026-10-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introductory Provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Authorisation and Approval",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Authorisation requirement",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Treatment of a declaration as an application for authorisation",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Treatment of a declaration as an application to amend an authorisation",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Cases where a declaration is not to be treated as an application for authorisation",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Cases where a declaration is not to be treated as an application for authorisation or for amendment",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Determination of a declaration treated as an application for authorisation",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8A",
      "kind": "regulation",
      "number": "8A",
      "heading": "Determination of a declaration treated as an application for amendment",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-8A",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Eligibility for authorisation or approval",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Period for which an authorisation is to have effect",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Retrospective authorisation",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Declarations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Declaration to be made in the name of the authorised person",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Declarations for an outward processing procedure",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/13A",
      "kind": "regulation",
      "number": "13A",
      "heading": "Declarations for an outward processing procedure: further provisions",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-13A",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Procedure-specific Rules",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Storage Procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/4/chapter/1/crossheading/customs-warehouses",
      "kind": "crossheading",
      "number": "SECTION 1",
      "heading": "Customs warehouses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Eligibility for approval to operate a customs warehouse",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Approval to operate a customs warehouse",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-15",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Obligations relating to keeping goods in a customs warehouse",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-16",
      "extent": null,
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      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/17",
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      "number": "17",
      "heading": "Removal of goods from a customs warehouse",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-17",
      "extent": null,
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    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Usual forms of handling – changes in nature of goods",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "chapter/1/crossheading/free-zones",
      "kind": "crossheading",
      "number": "SECTION 2",
      "heading": "Free zones",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/18A",
      "kind": "regulation",
      "number": "18A",
      "heading": "Authorisation as a free zone business",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/1"
    },
    {
      "path": "regulation/18B",
      "kind": "regulation",
      "number": "18B",
      "heading": "Authorisation to declare goods for a free zone procedure – requirements",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18B",
      "extent": null,
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    },
    {
      "path": "regulation/18C",
      "kind": "regulation",
      "number": "18C",
      "heading": "Free zone businesses – conditions",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18C",
      "extent": null,
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    },
    {
      "path": "regulation/18D",
      "kind": "regulation",
      "number": "18D",
      "heading": "Notification that goods are to be kept in a free zone",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18D",
      "extent": null,
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    },
    {
      "path": "regulation/18E",
      "kind": "regulation",
      "number": "18E",
      "heading": "Control of other activities in free zones by responsible authority",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18E",
      "extent": null,
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    },
    {
      "path": "regulation/18F",
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      "number": "18F",
      "heading": "Removal of goods from free zones",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18F",
      "extent": null,
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    },
    {
      "path": "regulation/18G",
      "kind": "regulation",
      "number": "18G",
      "heading": "Liability to import duty where there is a change in the goods",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18G",
      "extent": null,
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    {
      "path": "regulation/18H",
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      "number": "18H",
      "heading": "Value of goods where there is a change in the goods",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18H",
      "extent": null,
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    },
    {
      "path": "regulation/18I",
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      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18I",
      "extent": null,
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    },
    {
      "path": "regulation/18J",
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      "number": "18J",
      "heading": "Usual forms of handling – changes in nature of goods",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18J",
      "extent": null,
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      "parent": "part/4/chapter/1"
    },
    {
      "path": "part/4/chapter/2",
      "kind": "chapter",
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      "heading": "Inward Processing Procedure",
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      "parent": "part/4"
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    {
      "path": "regulation/19",
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      "heading": "Eligibility – inward processing procedure",
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      "extent": null,
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    },
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      "path": "regulation/20",
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      "number": "20",
      "heading": "Economic condition – inward processing procedure",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-20",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Authorisation to declare goods for an inward processing procedure",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Authorisation to declare goods for an inward processing procedure – conditions and requirements",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-22",
      "extent": null,
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      "parent": "part/4/chapter/2"
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      "path": "regulation/23",
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      "number": "23",
      "heading": "Liability to import duty where there is a change in the goods",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-23",
      "extent": null,
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      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Value of goods where there is a change in the goods",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-24",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Consequences of determination of liability under regulation 23",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-25",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "regulation/26",
      "kind": "regulation",
      "number": "26",
      "heading": "Temporary export of goods released to an inward processing procedure",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-26",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/2"
    },
    {
      "path": "part/4/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Outward Processing Procedure",
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      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/27",
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      "heading": "Economic condition – outward processing procedure",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-27",
      "extent": null,
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    },
    {
      "path": "regulation/28",
      "kind": "regulation",
      "number": "28",
      "heading": "Authorisation to declare goods for an outward processing procedure",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/28A",
      "kind": "regulation",
      "number": "28A",
      "heading": "Outward processing – goods regarded as domestic goods",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-28A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/29",
      "kind": "regulation",
      "number": "29",
      "heading": "Standard exchange system",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/30",
      "kind": "regulation",
      "number": "30",
      "heading": "Cases in which goods may not be declared for an outward processing procedure",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-30",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/31",
      "kind": "regulation",
      "number": "31",
      "heading": "Valuation of goods regarded as chargeable goods",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-31",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "regulation/31A",
      "kind": "regulation",
      "number": "31A",
      "heading": "Repair or alteration",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-31A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/3"
    },
    {
      "path": "part/4/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Authorised Use Procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/32",
      "kind": "regulation",
      "number": "32",
      "heading": "Authorised uses",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-32",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "regulation/33",
      "kind": "regulation",
      "number": "33",
      "heading": "Authorisation to declare goods for an authorised use procedure",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-33",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "regulation/34",
      "kind": "regulation",
      "number": "34",
      "heading": "Waste and scrap",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-34",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "regulation/34A",
      "kind": "regulation",
      "number": "34A",
      "heading": "Authorised use relief – breach of a requirement",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-34A",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/4"
    },
    {
      "path": "part/4/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Temporary Admission Procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/35",
      "kind": "regulation",
      "number": "35",
      "heading": "Application for authorisation to declare goods for a temporary admission procedure",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-35",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5"
    },
    {
      "path": "regulation/36",
      "kind": "regulation",
      "number": "36",
      "heading": "Eligibility – temporary admission procedure",
      "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-36",
      "extent": null,
      "status": null,
      "parent": "part/4/chapter/5"
    },
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