{
  "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-28A",
  "json_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-28A.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/28A",
  "kind": "regulation",
  "number": "28A",
  "heading": "Outward processing – goods regarded as domestic goods",
  "text": "(1) This regulation applies where—\n(a) goods are released to an outward processing procedure;\n(b) the processing of the goods under the procedure consists in their repair by any person without charge;\n(c) there is a breach of—\n(i) the terms of the declaration for the procedure; or\n(ii) any other requirement in relation to the procedure; and\n(d) an HMRC officer is satisfied that the person who caused the breach did not do so for the purposes of—\n(i) avoiding, or enabling any other person to avoid, any Customs obligation that would have applied if the breach had not occurred;\n(ii) preventing a liability to import duty or charges being incurred by any person; or\n(iii) preventing the application of any non-tariff trade policy measure or agricultural policy measure.\n(2) Where this regulation applies, the goods continue to be regarded as domestic goods.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1249/regulation/28A",
    "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."
}