{
  "url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-5",
  "json_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-5.json",
  "legislation": "uksi/2018/1249",
  "legislation_title": "The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Treatment of a declaration as an application to amend an authorisation",
  "text": "(1) Subject to regulation 7, where the conditions specified in paragraph (2) are met, a person in whose name goods are declared for the free-circulation procedure is to be treated, for the purposes of regulation 91(2)(a) of the import duty regulations, as making an application to amend an authorisation to declare goods for an outward processing procedure (“the authorisation”) so as to authorise the use of the standard exchange system in accordance with regulation 29.\n(2) The specified conditions are that—\n(a) the person in whose name the goods are declared is not so authorised and either—\n(i) that person gives a single guarantee in accordance with Part 10 of the import duty regulations; or\n(ii) there is no requirement on any person to give a guarantee by virtue of regulation 101 of those Regulations;\n(b) the declaration is made—\n(i) in the name of the person authorised to declare goods under the authorisation; and\n(ii) in accordance with any provision made by or under Schedule 1 to the Act; and\n(c) the goods declared for the free-circulation procedure are replacement goods.\n(3) For the purposes of this regulation, “standard exchange system” means the import of goods to replace defective domestic goods that are to be, or have been, declared for an outward processing procedure and “replacement goods” means the goods that are imported for that purpose.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pts. 1-3 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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1249/regulation/5",
    "retrieved_at": "2026-10-28T22:51:34.078914+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}