# The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Regulation 37: Authorisation to declare goods for a temporary admission procedure

Extent: E+W+S+N.I.

(1) An approval notification issued in relation to an authorisation to declare goods for a temporary admission procedure must specify—
(a) the goods, or the types of goods, to which the authorisation applies;
(b) the period, for the purposes of paragraph 15(b) of Schedule 2 to the Act, during which particular goods are to be used before they are exported from the United Kingdom in accordance with the applicable export provisions or are removed to Northern Ireland.
(2) This paragraph applies to goods—
(a) falling within a description given in section 25A of the temporary admission document; and
(b) in relation to which full relief from import duty is available under regulation 40.
(3) Subject to paragraphs (6) to (11), the period specified under paragraph (1)(b) must not be longer than—
(a) 48 months beginning with the date that the goods are declared for the procedure, where paragraph (2) applies to the goods; or
(b) 24 months beginning with the date that the goods are declared for the procedure, in all other cases,
unless an HMRC officer is satisfied as to the matters specified in paragraph (5) in relation to those goods.
(4) Subject to paragraphs (6) to (11), an HMRC officer may grant an application made by the authorisation holder to extend the period specified in an authorisation to declare goods for a temporary admission procedure beyond—
(a) 48 months beginning with the date that the goods are declared for the procedure, where paragraph (2) applies to the goods; or
(b) 24 months beginning with the date that the goods are declared for the procedure, in all other cases,
where the officer is satisfied as to the matters specified in paragraph (5) in relation to those goods.
(5) The matters specified in this paragraph for the purposes of paragraphs (3) and (4) are, that—
(a) the use for which the goods are imported cannot be achieved within 24 or 48 months (as the case may be); and
(b) a longer period is justified.
(6) Any period specified under paragraph (1)(b) must not be longer than 10 years beginning with the date that the goods are declared for the procedure, unless an HMRC officer is satisfied that there are abnormal and unforeseeable circumstances beyond the holder of the procedure’s control justifying a longer period.
(7) Any extension granted under paragraph (4) must not have the effect that the total period during which particular goods are to be used is longer than 10 years beginning with the date that the goods are declared for the procedure unless an HMRC officer is satisfied that there are abnormal and unforeseeable circumstances beyond the holder of the procedure’s control justifying a longer extension.
(8) This paragraph applies to goods that fall within the scope of an international agreement the effect of which is that the period during which the goods may be used before they are exported from the United Kingdom is longer than—
(a) 48 months, where paragraph (2) applies to the goods; or
(b) 24 months, in all other cases.
(9) Where paragraph (8) applies to goods, the period specified under paragraph (1)(b) may be longer than 24 or 48 months (as the case may be), but it must not be longer than the period specified in the international agreement.
(10) This paragraph applies to any goods of a description set out in a notice which HMRC may publish under this paragraph.
(11) Where paragraph (10) applies to goods, the period specified under paragraph (1)(b) must be the period specified in a notice published by HMRC under this paragraph.
(12) Where HMRC publish a notice under paragraph (11), it must have regard to factors including but not limited to—
(a) the proposed use of the goods;
(b) any abnormal circumstances.
(13) When determining, for the purposes of this regulation, the period during which goods declared for a temporary admission procedure have been used—
(a) any period during which the goods were subject to another special Customs procedure is to be disregarded; and
(b) account is to be taken of any period during which each of the following conditions is met—
(i) the goods were subject to a temporary admission procedure as a result of a subsequent declaration made by the holder of the procedure; and
(ii) where the goods fell within a description given in a section of the temporary admission document, the goods continue to fall within the same section.

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Source: https://www.legislation.gov.uk/uksi/2018/1249/regulation/37 (the official version)
Page: https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.