Regulation 28A Outward processing – goods regarded as domestic goodsF1

(1)

This regulation applies where—

(a)

goods are released to an outward processing procedure;

(b)

the processing of the goods under the procedure consists in their repair by any person without charge;

(c)

there is a breach of—

(i)

the terms of the declaration for the procedure; or

(ii)

any other requirement in relation to the procedure; and

(d)

an HMRC officer is satisfied that the person who caused the breach did not do so for the purposes of—

(i)

avoiding, or enabling any other person to avoid, any Customs obligation that would have applied if the breach had not occurred;

(ii)

preventing a liability to import duty or charges being incurred by any person; or

(iii)

preventing the application of any non-tariff trade policy measure or agricultural policy measure.

(2)

Where this regulation applies, the goods continue to be regarded as domestic goods.

Annotations

F1: Reg. 28A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(5); S.I. 2020/1643, reg. 2, Sch.