Regulation 23 Liability to import duty where there is a change in the goodsC1I1

elect that any liability to import duty incurred in relation to processed goods resulting from processing under the procedure be determined by reference to the goods as they stood when the declaration was made; or

reserve the right to elect, once the authorisation has been granted, that any liability to import duty incurred in relation to processed goods resulting from processing under the procedure be determined by reference to the goods as they stood when the declaration was made.

an election is made under paragraph (1);

paragraph (3) or (4) applies; or

the liability is incurred as a result of a breach of the requirement specified in regulation 22(3)(c).

the processed goods resulting from the processing of the goods are imported by the holder of the procedure within one year after export of the processed goods F1or their removal from Great Britain to Northern Ireland;

F2... at the time of their release to the inward processing procedure—

the application for authorisation to declare the goods for an inward processing procedure was not a case in relation to which an examination of the available evidence was required for the purposes of regulation 20(1)(a).

the application for authorisation to declare the goods for an inward processing procedure is not a case in relation to which an examination of the available evidence is required for the purposes of regulation 20(1)(a); and

F6... at the time the authorisation is granted—

F10... at the time the authorisation is granted F11, the goods are not—

the aggregate value of goods to be declared for an inward processing procedure, by the applicant for authorisation, in that calendar year, for each classification code, does not exceed—

are non-commercial goods or personal gifts;

are goods resulting from processing under a previous authorisation, the application for which was a case —

are to be processed into samples;

are to be reduced to waste and scrap;

are to be destroyed; or

are to be subject to recovery of parts or components.