# The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Regulation 34: Waste and scrap


(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.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The remaining goods are to be treated, from the date of destruction, as being released to a customs warehouse procedure.

---
Source: https://www.legislation.gov.uk/uksi/2018/1249/regulation/34 (the official version)
Page: https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.