# The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Regulation 23: Liability to import duty where there is a change in the goods


(1) An applicant for authorisation to declare goods for an inward processing procedure may—
(a) 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
(b) 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.
(2) Determination of liability to import duty incurred in relation to processed goods resulting from processing under an inward processing procedure is to be by reference to the goods as they stood when the declaration for the procedure was made where—
(a) an election is made under paragraph (1);
(b) paragraph (3) or (4) applies; or
(c) the liability is incurred as a result of a breach of the requirement specified in regulation 22(3)(c).
(3) This paragraph applies where—
(a) 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 or their removal from Great Britain to Northern Ireland;
(b) ... at the time of their release to the inward processing procedure—
(ai) the goods were excepted goods;
(i) if a declaration of those goods for the free-circulation procedure had been accepted, the goods would have been subject to—
(aa) an additional amount of import duty under section 13, 14 or 15 of the Act;
(bb) a non-tariff trade policy measure; or
(cc) an agricultural policy measure; or
(ii) if a declaration of those goods for the free-circulation procedure had been accepted, the importer of the goods would have been required to give a guarantee under paragraph 15(5) of Schedule 4 to the Act; and
(c) 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).
(4) Subject to paragraphs (5) and (6), this paragraph applies where—
(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
(b) ... at the time the authorisation is granted—
(ai) the goods are excepted goods;
(i) if a declaration of those goods for the free-circulation procedure were accepted, the goods would be subject to—
(aa) an additional amount of import duty under section 13, 14 or 15 of the Act;
(bb) a non-tariff trade policy measure; or
(cc) an agricultural policy measure; or
(ii) if a declaration of those goods for the free-circulation procedure were accepted, the importer of the goods would be required to give a guarantee under paragraph 15(5) of Schedule 4 to the Act.
(5) Paragraph (4) does not apply where—
(a) ... at the time the authorisation is granted , the goods are not—
(ai) excepted goods;
(i) ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted, an additional amount of import duty under section 13, 14 or 15 of the Act would be applicable; or
(ii) ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted, the importer of the goods would be required to give a guarantee under paragraph 15(5) of Schedule 4 to the Act; and
(b) 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—
(i) in the case of sensitive goods, £135,000;
(ii) in all other cases, £270,000.
(6) Paragraph (4) does not apply where the goods—
(a) are non-commercial goods or personal gifts;
(b) are goods resulting from processing under a previous authorisation, the application for which was a case —
(i) in relation to which an examination of the available evidence was required for the purposes of regulation 20(1)(a); or
(ii) in relation to which an examination of the economic conditions was required for the purposes of Article 211(4)(b) of the UCC;
(c) are to be processed into samples;
(d) are to be reduced to waste and scrap;
(e) are to be destroyed; or
(f) are to be subject to recovery of parts or components.

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Source: https://www.legislation.gov.uk/uksi/2018/1249/regulation/23 (the official version)
Page: https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.