Regulation 28 Authorisation to declare goods for an outward processing procedureI1

the goods, or the type of goods, to which the authorisation applies; and

the processing to which the goods are to be subject.

no evidence is presented to HMRC that the essential interests of producers of goods in the United Kingdom are likely to be adversely affected by—

where such evidence is presented to HMRC, an HMRC officer F2has not notified the authorised person that the HMRC officer is of the opinion, on the basis of an examination of the available evidence, that the essential interests of producers of goods in the United Kingdom would be adversely affected by—

the goods must not be declared for the free-circulation procedure by any person other than the authorised person, unless the authorised person has given their consent for the goods to be so declared; and

where the processing of the goods results in the production or manufacture of other goods in which the goods declared can be identified, the processing, or each individual processing operation, must result in the production or manufacture of the approved quantity of the other goods.

is to be specified in the approval notification; and

is to be—

goods (“intended exported goods”) are to be exported in order F3to be processed outside the United Kingdom;

the intended exported goods are to be declared for an outward processing procedure;

the F4processing takes place using equivalent chargeable goods in place of the intended exported goods; and

the F5... goods resulting from the processing are imported before the intended exported goods are exported.

the applicant for authorisation so requests; or

the holder of the procedure requests an extension of the period specified in the approval to that effect.