Regulation 34 Waste and scrapC1 I1

F1(1)

This regulation applies where—

(a)

goods released to an authorised use procedure are substantially destroyed;

(b)

part of the goods remains (“the remaining goods”); and

(c)

the remaining goods are rendered unusable for the use for which they were imported without further processing.

F2(2)

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

(3)

F3The remaining goods are to be treated, from the date of destruction, as being released to a F4customs warehouse procedure.

Annotations

F1: Reg. 34(1) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(10)(a); S.I. 2020/1643, reg. 2, Sch.
F2: Reg. 34(2) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(10)(b); S.I. 2020/1643, reg. 2, Sch.
F3: Words in reg. 34(3) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(10)(c); S.I. 2020/1643, reg. 2, Sch.
F4: Words in reg. 34(3) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(15)

C1: Pt. 4 Ch. 4 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.