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The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
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- UK Statutory Instruments
- 2018 No. 1249
- PART 4
- CHAPTER 1
- Regulation 17
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- reg. 29(1)(b)(ii)(bb) omitted by S.I. 2024/672 reg. 3(2)(b)
Removal of goods from a customs warehouseU.K.
This section has no associated Explanatory Memorandum
17.—(1) No person may remove from a customs warehouse goods declared for a [F1customs warehouse procedure] which have not been discharged M1 from [F2that] procedure (“declared goods”) unless—
(a)permitted under this regulation; or
(b)permitted by the approval notification relating to that customs warehouse.
(2) Declared goods may be permanently removed from a customs warehouse if the removal has been approved by HMRC.
(3) Declared goods may be temporarily removed from a customs warehouse if—
(a)the purpose of removing the goods is to undertake an operation of a type—
(i)described in sub-paragraph (b) of paragraph 11 of Schedule 2 to the Act; and
(ii)specified in a notice published by HMRC as an operation constituting a usual form of handling of goods; and
(b)the removal has been approved by HMRC.
(4) Paragraph (5) applies where—
(a)a person removes declared goods from a customs warehouse;
(b)the removal was not intended; and
(c)the removal was caused by abnormal and unforeseeable circumstances beyond the person's control.
(5) Where this paragraph applies—
(a)approval by HMRC for the removal is not required; but
(b)the person must notify HMRC that the removal has occurred.
(6) Declared goods may be removed from a customs warehouse where the goods move between—
(a)premises operated as customs warehouses and identified in the same approval;
[F3(b)the warehouse and a place at which, in relation to those goods, a notification of export of goods from the United Kingdom must be given under regulation 51(4) of the Customs (Export) (EU Exit) Regulations 2019;]
(c)the warehouse and a customs office at which a declaration for the purposes of discharging the storage procedure may be accepted [F4; or]
[F5(d)the warehouse and a location in Northern Ireland.]
(7) Any movement of goods under paragraph (6) must be completed within—
(a)30 days beginning with the day after the day on which the goods are removed from the customs warehouse; or
(b)any longer period permitted by an HMRC officer.
(8) Any person removing declared goods from a customs warehouse in contravention of this regulation is liable to import duty on those goods.
F6(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in reg. 17(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(11)(a)(i)
F2Word in reg. 17(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(11)(a)(ii)
F3Reg. 17(6)(b) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(11)(b)
F4Word in reg. 17(6)(c) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(4)(ii); S.I. 2020/1643, reg. 2, Sch.
F5Reg. 17(6)(d) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(4)(iii); S.I. 2020/1643, reg. 2, Sch.
F6Reg. 17(9) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(11)(c)
Modifications etc. (not altering text)
C1Pt. 4 Ch. 1 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.
Commencement Information
I1Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1See paragraphs 18 to 20 of Schedule 2 to the Act on discharge of goods from a Customs procedure.
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