Regulation 30 Cases in which goods may not be declared for an outward processing procedure
Goods must not be declared for an outward processing procedure where their export would give rise to—
(a)
remission or repayment of import duty under Part 7 of the import duty regulations; or
(b)
an export refund under Articles 196 to 204 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products.