{
  "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18H",
  "json_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-18H.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/18H",
  "kind": "regulation",
  "number": "18H",
  "heading": "Value of goods where there is a change in the goods",
  "text": "(1) Where regulation 18G applies, the value of the goods for the purposes of import duty is to be determined by reference to the quantity of the goods declared for the free zone procedure—\n(a) which, in accordance with a notice published by HMRC, are to be treated as present in the processed goods; and\n(b) for which import duty is incurred.\n(2) HMRC must publish a notice specifying the methods for determining the matters referred to in paragraph (1) and may make different provision for different cases.",
  "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/18H",
    "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."
}