Article 349 Transitional provisions for goods placed under certain customs procedures which have not been discharged before 1 May 2016
United Kingdom
Where goods were placed under the following customs procedures before 1 May 2016, and the procedure has not been discharged before that date, the procedure shall be discharged in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation:
release of goods for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of their end-use;
customs warehousing of types A, B, C, E and F;
inward processing in the form of the suspension system;
processing under customs control.
Where goods were placed under the following customs procedures before 1 May 2016, and the procedure has not been discharged before that date, the procedure shall be discharged in accordance with relevant provisions of Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93:
customs warehousing of type D;
temporary importation;
inward processing in the form of the drawback system;
outward processing.
However, as from 1 January 2019 the procedure for customs warehousing of Type D shall be discharged in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
Goods placed in a free zone of control type II as referred to in Article 799 of Regulation (EEC) No 2454/93 or in a free warehouse which have not been assigned to a customs approved treatment or use in accordance with Regulation (EEC) No 2913/92 shall, from 1 May 2016, be considered to be placed under a customs warehousing procedure in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
Where goods have been released for a transit operation before 1 May 2016 and that operation has not been discharged by that date, it shall be discharged in accordance with the relevant provisions of Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93.