Regulation 4 Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018

in sub-paragraph (3) for “A declaration” substitute “Except where sub-paragraph (4) applies, a declaration”;

after sub-paragraph (3) insert—

“(4)

This sub-paragraph applies where, immediately before the procedure is discharged—

(a)

the chargeable goods that are subject to it—

(i)

are in a free zone; and

(ii)

have been received in the free zone by or on behalf of a free zone business;

(b)

that free zone business is authorised to declare goods for a free zone procedure;

(c)

that free zone business or a person acting with their authority has—

(i)

made an entry into that business’s commercial records containing the particulars specified in a notice published by HMRC; and

(ii)

notified a responsible authority for that free zone that the goods have been received;

(d)

the case is not one set out in version 1 of the document dated 14 October entitled “Cases where goods cannot be declared by conduct or are not treated as declared for a free zone procedure on discharge of a transit procedure in a free zone” ;

(e)

if a notification that goods are to be kept in a free zone was required under regulation 18D(1) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, that notification has been given to HMRC; and

(f)

the goods have not been declared for another customs procedure.

(5)

A notification under sub-paragraph (4)(c)(ii) must—

(a)

contain the matters; and

(b)

be made in the form and manner,

specified in a notice published by HMRC.

(6)

Where sub-paragraph (4) applies, the goods are treated on the discharge of the procedure as if they have been declared for a free zone procedure, and acceptance of the Customs declaration is treated as having occurred immediately.

(7)

HMRC must publish a notice specifying—

(a)

the particulars referred to in sub-paragraph (4)(c)(i); and

(b)

the matters referred to in sub-paragraph (5).”.