# The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Regulation 13: Declarations for an outward processing procedure


(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

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Source: https://www.legislation.gov.uk/uksi/2018/1249/regulation/13 (the official version)
Page: https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.