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Taxation (Cross-border Trade) Act 2018

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Use of equivalent domestic goods

23(1)HMRC Commissioners may, in cases where goods (“the imported goods”) are intended to be declared for a special Customs procedure, by regulations make provision for requirements in relation to the procedure to be met by reference to equivalent domestic goods.

(2)Goods are “equivalent domestic goods” if they are domestic goods that are of the same, or of substantially the same, description as the imported goods.

(3)Among other things, the regulations may—

(a)secure that, once a declaration of the imported goods for a special Customs procedure is accepted by HMRC, the goods are treated for the purposes of this Part of this Act as if they had been simultaneously released to, and discharged from, the procedure, and

(b)provide that goods may not be so treated unless the requirements in relation to the procedure were met by reference to the equivalent domestic goods.

(4)The provision that may be made by the regulations includes provision for authorising goods in accordance with the regulations before they may be used as equivalent domestic goods.

(5)HMRC Commissioners may by regulations make provision as to cases in which goods are, or are not, to be regarded as equivalent domestic goods for the purposes of this paragraph.

(6)This paragraph does not apply to a transit procedure.

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