{
  "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18",
  "json_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18.json",
  "legislation": "uksi/2018/1249",
  "legislation_title": "The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Usual forms of handling – changes in nature of goods",
  "text": "(1) Paragraph (2) applies where—\n(a) a declaration (“the first declaration”) of goods for a customs warehouse procedure has been made;\n(b) there is a change in the goods by virtue of an operation that has been applied to the goods whilst the goods are subject to the procedure;\n(c) the operation is of a type—\n(i) described in sub-paragraph (b) of paragraph 11 of Schedule 2 to the Act; and\n(ii) specified in a notice published by HMRC as an operation constituting a usual form of handling of goods;\n(d) a further declaration (“the second declaration”) of the goods for a different Customs procedure is made; and\n(e) a liability to import duty is incurred in respect of the goods by virtue of making the second declaration.\n(2) Where this paragraph applies the declarant may elect in the second declaration that the liability be determined by reference to the goods as they stood when the first declaration was made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 18(1)(a) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(12)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 4 Ch. 1 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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1249/regulation/18",
    "retrieved_at": "2026-10-28T22:51:34.078914+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}