Regulation 29 Standard exchange systemI1

the processing consists of the repair of the domestic goods declared for the procedure;

none of the domestic goods are subject to—

the replacement goods have the same—

as the domestic goods would have when repaired; and

where the domestic goods have been used prior to export, the replacement goods have been subject to the same use.

F7subject to paragraph (9) the replacement goods are to be regarded as domestic goods from the date on which they are imported into the United Kingdom; and

the domestic goods are not to be regarded as domestic goods from the date on which they are exported from the United Kingdom.

are imported after the domestic goods are exported; and

are supplied with a charge to the person who will use them.

F8subject to paragraph (9), the value of the replacement goods is to be determined in accordance with regulation 31(2); and

domestic goods repaired outside the United Kingdom and then imported into the United Kingdom are not to be treated as imported in accordance with the outward processing procedure.

the domestic goods must be exported within the period of two months beginning with the date on which the replacement goods are imported (“the required export period”); F9...

where paragraph (4) applies, if the domestic goods are not exported within the required export period—

subject to paragraph (9), where paragraph (4) does not apply, if the domestic goods are exported within the required export period—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the authorised person makes an application to HMRC for an extension; and

in the opinion of an HMRC officer exceptional circumstances justify the extension.

there is a breach of—

an HMRC officer is satisfied that the person who caused the breach did so for the purposes of—