Regulation 20 Economic condition – inward processing procedureC1

(1)

Where an application for authorisation to declare goods for an inward processing procedure is a case of a description specified in a notice published by HMRC, an authorisation may be granted only if—

(a)

an HMRC officer is satisfied, on the basis of an examination of the available evidence, that the essential interests of producers of goods in the United Kingdom would not be adversely affected by the granting of the authorisation; or

(b)

paragraph (2) applies.

(2)

This paragraph applies where—

(a)

HMRC are not aware of any evidence that the essential interests of producers of goods in the United Kingdom would be adversely affected by an authorisation to declare the goods for an inward processing procedure; and

(b)

the authorisation concerns an operation which is not of a type specified in a notice published by HMRC.

Annotations

Modifications

C1: Pt. 4 Ch. 2 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.