{
  "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-26",
  "json_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-26.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/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Temporary export of goods released to an inward processing procedure",
  "text": "(1) Where an inward processing procedure in the supplementary form has effect in relation to any goods and paragraph (2) applies, the goods may be exported, in accordance with the applicable export provisions or removed to Northern Ireland , for a temporary period without discharging the procedure.\n(2) This paragraph applies where—\n(a) the goods are exported or removed to Northern Ireland for subjection to an operation described in paragraph 11 of Schedule 2 to the Act (“a relevant operation”) carried out outside Great Britain;\n(b) the operation is carried out—\n(i) in accordance with requirements imposed on any person by a notice published by HMRC; and\n(ii) during a period specified in a notice given to the person making the declaration by an HMRC officer.\n(3) The period referred to in paragraph (2)(b)(ii) may be subsequently extended (or further extended) by another notice given as mentioned in that sub-paragraph.\n(4) HMRC must publish a notice setting out the requirements imposed on any person in accordance with which—\n(a) the subjection of goods to a relevant operation outside Great Britain must be carried out for the purposes of paragraph (2)(b)(i); and\n(b) the processing of goods outside Great Britain must be carried out for the purposes of paragraph 9(6)(a) of Schedule 2 to the Act.\n(5) A notice published under paragraph (4) may make different provision for different cases.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 26(1) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(7)(a); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 26(2)(a) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(7)(b)(i); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 26(2)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(7)(b)(ii); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 26(4)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(7)(c)(i); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 26(4)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(7)(c)(ii); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Section 35 defines for the purposes of Part 1 of the Act what is meant by an export of goods from the United Kingdom being in accordance with the applicable export provisions."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 26 modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 4(6) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by S.I. 2020/1605, regs. 1(1), 40(4)(b); 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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 26 in force at 31.12.2020 by 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/26",
    "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."
}