The Customs (Import Duty) (EU Exit) Regulations 2018

Transitional provision – approval or authorisation granted before exit day

92.—(1) Any application for approval—

(a) made under the EU Customs Code before exit day;

(b) which corresponds to an approval which may be granted under these Regulations; and

(c) which has not been determined before exit day,

is to be treated as an application for approval made on exit day under these Regulations.

(2) Any approval (“the original approval”) granted by HMRC before exit day under the EU Customs Code, or treated as valid immediately prior to exit day under Article 251 of the Delegated Regulation, which corresponds to an approval which may be granted under these Regulations and is still subsisting immediately before exit day is to be treated as an approval granted by HMRC under these Regulations.

(3) But paragraph (2) does not apply—

(a) if the person to whom the original approval was granted does not satisfy the eligibility criteria which must be met by applicants for the corresponding approval; or

(b) in relation to Part 15 of these Regulations.

(4) In relation to an approval treated as granted, for the purposes of Part 1 of the Act and these Regulations, references to conditions of the approval includes conditions (“the original conditions”) to which the original approval was subject to immediately prior to exit day.

(5) HMRC may amend the original conditions to which an approval treated as granted is subject by notification to the person to whom the approval was granted as soon as reasonably practicable after exit day.