{
  "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18B",
  "json_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18B.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/18B",
  "kind": "regulation",
  "number": "18B",
  "heading": "Authorisation to declare goods for a free zone procedure – requirements",
  "text": "(1) Where an authorisation to declare goods for a free zone procedure is granted, the following are requirements of the procedure—\n(a) in a case where the goods are outside a free zone when a declaration of those goods for a free zone procedure is accepted, the authorised person—\n(i) once HMRC have accepted the declaration, ensures that the declared goods are moved directly to a free zone in which the goods are authorised to be kept; and\n(ii) provides the responsible authority for that free zone with details of the declaration and any differences between the goods deposited and the goods declared;\n(b) the authorised person—\n(i) stores, uses or processes the goods themselves or arranges for another free zone business to store, use or process the goods; and\n(ii) ensures such storage, use or processing takes place in accordance with the conditions of the authorisation of the free zone business carrying out those activities;\n(c) where processing of the goods results in the production or manufacture of other goods in which the goods can be identified, the processing, or each individual processing operation, results in the production or manufacture of an approved quantity of the other goods; and\n(d) the holder of the procedure does not export the goods or cause them to be exported where—\n(i) the export is to a country or territory with whose government Her Majesty’s government in the United Kingdom has made arrangements which contain provision for the rate of import duty applicable to goods, or any description of goods, originating from the country or territory to be lower than the applicable rate in the customs tariff in its standard form, within the meaning given in section 9(2) of the Act;\n(ii) a United Kingdom proof of origin issued under any provision made under section 9 of the Act in relation to the goods has been obtained for the purpose of claiming the lower rate when the goods are imported into the country or territory referred to in paragraph (i); and\n(iii) the arrangements are not of a description specified in a notice published by HMRC.\n(2) For the purposes of paragraph (1)(c), the methodology by which the approved quantity of the other goods is to be determined—\n(a) is to be specified in the approval notification; and\n(b) is to be—\n(i) chosen by the applicant, if an HMRC officer approves that choice; or\n(ii) in all other cases, set by an HMRC officer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4 Ch. 1 Section 2 inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(13)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1249/regulation/18B",
    "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."
}