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Regulation 13 Declarations for an outward processing procedureC1I1

F1(1)

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(2)

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(3)

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(4)

For the purposes of these Regulations, goods declared for an outward processing procedure are released to the procedure—

(a)

at the time at which HMRC accept the declaration; or

(b)

if later, at the time from which a person is authorised to use the procedure.

Annotations

Textual amendments

F1

Reg. 13(1)-(3) omitted (31.12.2020) by virtue of The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(5), 60(2); S.I. 2020/1643, reg. 2, Sch.

Modifications

C1

Pts. 1-3 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.