Taxation (Cross-border Trade) Act 2018

Discharge of special Customs procedures: rules applicable to all procedures

18 (1) The provision made by or under this Schedule in relation to goods declared for a special Customs procedure has effect from the time at which the goods are released to the procedure until the time at which the procedure is discharged in accordance with this paragraph or paragraph 19.

(2) A special Customs procedure is discharged if—

(a) the goods are declared for another Customs procedure, and

(b) HMRC accept the declaration.

(3) Directions given by HMRC Commissioners may require a special Customs procedure to be discharged before a date specified in, or determined in accordance with, the directions.

(4) If—

(a) the procedure is not discharged before that date, and

(b) an HMRC officer gives a notice under this sub-paragraph to the person who declared the goods for the procedure,

the goods are treated for the purposes of this Part of this Act as if, at the time at which the notice is given, that person had declared the goods for the free-circulation procedure and HMRC had accepted that declaration.

(5) Directions under this paragraph—

(a) may be given generally by HMRC Commissioners or in relation to the particular case concerned by an HMRC officer, and

(b) if given generally, may be given by way of a public notice given by HMRC Commissioners.

(6) Any regulations made under the Part of this Schedule relating to a particular special Customs procedure—

(a) may require the procedure to be discharged before a specified date, and

(b) may make provision replicating or applying, with or without modifications, the provision made by sub-paragraph (4) or (5).

(7) Any regulations made under the Part of this Schedule relating to a particular special Customs procedure may require the goods to be presented at any place in accordance with the regulations before the procedure is discharged.