{
  "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-21",
  "json_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-21.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/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Authorisation to declare goods for an inward processing procedure",
  "text": "(1) An approval notification issued in relation to an authorisation to declare goods for an inward processing procedure must specify—\n(a) the goods, or type of goods, to which the authorisation applies;\n(b) the processing to which the goods are to be subject (“specified processing”); and\n(c) the date by which the procedure must be discharged (“the discharge date”).\n(2) Where—\n(a) goods (“intended imported goods”) are to be imported into the United Kingdom in order to be processed in Great Britain.\n(b) the intended imported goods are to be declared for an inward processing procedure;\n(c) equivalent domestic goods are to be subject to the specified processing in place of the intended imported goods; and\n(d) the goods resulting from the processing are exported or removed to Northern Ireland before the intended imported goods are imported,\nthe approval notification issued in relation to an authorisation to declare the intended imported goods for an inward processing procedure must specify the period within which the intended imported goods are to be declared.\n(3) The period specified under paragraph (2) must not be longer than 6 months beginning with the date after the date of any acceptance of such export declaration as may be provided for under section 35(3)(a) of the Act for the goods resulting from the processing or, in the case of a removal from Great Britain to Northern Ireland, the date the goods left Great Britain in the course of their removal to Northern Ireland.\n(4) The period specified under paragraph (2) may be extended at the request of the authorised person, but the amended authorisation must not permit a declaration to be made more than 12 months after the date of any acceptance of an export declaration referred to in paragraph (3) or, in the case of a removal of goods from Great Britain to Northern Ireland, the amended authorisation must not permit that period to be longer than 12 months beginning with the date the goods left Great Britain in the course of their removal to Northern Ireland.\n(5) In cases where paragraph (2) does not apply, an approval notification issued in relation to an authorisation to declare goods for an inward processing procedure may specify that goods released to the procedure, and processed goods resulting from processing of those goods, are to be treated for the purposes of Part 1 of the Act as if, on the discharge date, the goods had been declared for the free-circulation procedure and HMRC had accepted that declaration if, on that date—\n(a) the goods have not been declared for another Part 1 procedure;\n(b) the goods have not been exported or removed to Northern Ireland; and\n(c) the applicant has requested that the goods are to be so treated.\n(6) HMRC must not make the specification referred to in paragraph (5) where, under any enactment, the goods are subject to a prohibition from, or restriction on, declaring them for the free-circulation procedure.\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 21(1)(a) substituted (3.10.2019) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(3)(c), 12(8)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 21(2)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(5)(a)(i); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 21(2)(d) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(5)(a)(ii); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 21(3) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(5)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 21(4) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(5)(c); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 21(5)(b) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(5)(d); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 21(7) omitted (3.10.2019) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(3)(c), 12(8)(b)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "The meaning of “equivalent domestic goods” is given in paragraph 23(2) of Schedule 2 to the Act."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 21(2)(a) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 4(5) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by S.I. 2020/1605, regs. 1(1), 40(4)(a)(ii); S.I. 2020/1643, reg. 2, Sch.)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1249/regulation/21",
    "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."
}