Article 14 Special customs procedures

Where a consignment coming from a third country is placed under customs warehousing or inward processing as provided for in F2the Taxation (Cross-border) Trade Act 2018, and subject to one or more preparations as referred to in the second subparagraph, the F3... competent authority shall carry out the verification of the consignment as referred to in point (b) of the first subparagraph of Article 13(1) of this Regulation before the first preparation is carried out. The reference number of the customs declaration by which the goods have been declared for customs warehousing or for inward processing procedure shall be indicated in box 19 of the certificate of inspection.

The preparation shall be limited to the following types of operations:

After this preparation, the consignment shall be subject, before the release for free circulation F4in Great Britain, to the measures referred to in Article 13(1) of this Regulation.

After this procedure, the original of the certificate of inspection shall, where relevant, be returned to the importer of the consignment, referred to in box 11 of the certificate for the purposes of the second subparagraph of Article 33(1) of Regulation (EC) No 834/2007.

F5The requirements in this Article in respect of a certificate of inspection apply to organic products entering Great Britain from the European Union, an EEA state or Switzerland only on and after F61 February 2027.

Where, under a F7special procedure pursuant to F8the Taxation (Cross-border) Trade Act 2018, a consignment coming from a third country is intended to be F9split into different batches, the consignment shall be subject, before this splitting is carried out, to the measures referred to in Article 13(1) of this Regulation.

For each of the batches which results from the splitting, the importer mentioned in box 11 of the certificate of inspection shall submit an extract of the certificate of inspection through F10Great Britain's import control system to the F11... competent authority, in accordance with the model and the notes set out in Annex VI. After verification of the batch, the ... competent authority shall endorse the extract of the certificate of inspection in box 13 for the purpose of the release for free circulation F12in Great Britain. F13...

A copy of each endorsed extract from the certificate of inspection shall be kept together with the original certificate of inspection by the person identified as the original importer of the consignment and mentioned in box 11 of the certificate of inspection. This copy shall carry the indication ‘COPY’ or ‘DUPLICATE’ printed or stamped thereon.

F14...

F15The consignee of a batch shall, at the reception thereof, complete the original of the extract of the certificate of inspection in box 14, in order to certify that the reception of the batch has been carried out in accordance with Article 34 of Regulation (EC) No 889/2008.

The consignee of a batch shall keep the extract of the certificate of inspection at the disposal of the control authorities and/or control bodies for not less than two years.

The preparation and splitting operations referred to in paragraphs 1 and 2 shall be carried out in accordance with the relevant provisions set out in Title V of Regulation (EC) No 834/2007 and in Title IV of Regulation (EC) No 889/2008.