Search Legislation

Taxation (Cross-border Trade) Act 2018

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As enacted)

Status:

This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format.

36Outward processing procedure

(1)This section applies if—

(a)domestic goods have been presented to Customs on export, and

(b)the goods are declared for an outward processing procedure.

(2)A declaration of goods for “an outward processing procedure” is a declaration—

(a)that the goods are to be exported from the United Kingdom in order to be processed outside the United Kingdom,

(b)that the processing is to take place during a temporary period at the end of which the goods are to be imported into the United Kingdom, and

(c)that the processing is to be carried out in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners.

(3)The temporary period during which the processing is to take place is the period specified in a notice given to the person making the declaration by an HMRC officer.

(4)That period may be subsequently extended (or further extended) by another notice given as mentioned in subsection (3).

(5)If goods are declared for an outward processing procedure—

(a)the export of the goods is not one which is required to be made in accordance with the applicable export provisions, but

(b)HMRC Commissioners may by regulations make provision in relation to any export under an outward processing procedure corresponding to the provision that may be made by regulations under section 35.

(6)If the processing of the goods under an outward processing procedure consists in their repair by any person without charge, the goods continue to be regarded as domestic goods but only if, while the procedure has effect—

(a)there is no breach of the terms of the declaration for the procedure, and

(b)there is no breach of any other requirement in relation to the procedure.

(7)If the processing of the goods under an outward processing procedure consists in anything else, the goods are to be regarded as chargeable goods, but if—

(a)the goods are imported in accordance with the procedure, and

(b)there is no breach of the terms of the declaration for the procedure, or of any other requirement in relation to the procedure, while the procedure has effect,

the value of the goods is to be reduced to take account of so much of that value as can be attributed to the goods as they stood before being exported.

(8)HMRC Commissioners may make regulations for the purposes of this section.

(9)Each of the following is an example of the kind of provision that may be made by the regulations—

(a)provision specifying cases in which goods may not be declared for an outward processing procedure,

(b)provision imposing requirements on any person in relation to an outward processing procedure,

(c)provision for determining the reduction in the value of any goods for the purposes of subsection (7),

(d)provision authorised or required to be made by any regulations under Schedule 2, and

(e)other provision made by or under this Part of this Act that has effect in relation to a special Customs procedure.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources