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The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

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  1. Introductory Text

  2. PART 1 Introductory Provisions

    1. 1.Citation and commencement

    2. 2.Interpretation

  3. PART 2 Authorisation and Approval

    1. 3.Authorisation requirement

    2. 4.Treatment of a declaration as an application for authorisation

    3. 5.Treatment of a declaration as an application to amend an authorisation

    4. 6.Cases where a declaration is not to be treated as an application for authorisation

    5. 7.Cases where a declaration is not to be treated as an application for authorisation or for amendment

    6. 8.Determination of a declaration treated as an application for authorisation

    7. 9.Eligibility for authorisation or approval

    8. 10.Period for which an authorisation is to have effect

    9. 11.Retrospective authorisation

  4. PART 3 Declarations

    1. 12.Declaration to be made in the name of the authorised person

    2. 13.Declarations for an outward processing procedure

  5. PART 4 Procedure-specific Rules

    1. CHAPTER 1 Storage Procedure

      1. 14.Eligibility for approval to operate a customs warehouse

      2. 15.Approval to operate a customs warehouse

      3. 16.Obligations relating to keeping goods in a customs warehouse

      4. 17.Removal of goods from a customs warehouse

      5. 18.Usual forms of handling – changes in nature of goods

    2. CHAPTER 2 Inward Processing Procedure

      1. 19.Eligibility – inward processing procedure

      2. 20.Economic condition – inward processing procedure

      3. 21.Authorisation to declare goods for an inward processing procedure

      4. 22.Authorisation to declare goods for an inward processing procedure – conditions and requirements

      5. 23.Liability to import duty where there is a change in the goods

      6. 24.Value of goods where there is a change in the goods

      7. 25.Consequences of determination of liability under regulation 23

      8. 26.Temporary export of goods released to an inward processing procedure

    3. CHAPTER 3 Outward Processing Procedure

      1. 27.Economic condition – outward processing procedure

      2. 28.Authorisation to declare goods for an outward processing procedure

      3. 29.Standard exchange system

      4. 30.Cases in which goods may not be declared for an outward processing procedure

      5. 31.Valuation of goods regarded as chargeable goods

    4. CHAPTER 4 Authorised Use Procedure

      1. 32.Authorised uses

      2. 33.Authorisation to declare goods for an authorised use procedure

      3. 34.Waste and scrap

    5. CHAPTER 5 Temporary Admission Procedure

      1. 35.Application for authorisation to declare goods for a temporary admission procedure

      2. 36.Eligibility – temporary admission procedure

      3. 37.Authorisation to declare goods for a temporary admission procedure

      4. 38.Requirements relating to a temporary admission procedure

      5. 39.Specified goods

      6. 40.Temporary admission – full relief

      7. 41.Temporary admission – partial relief

  6. PART 5 General Rules

    1. 42.Transfer of rights and obligations

    2. 43.Discharge of a special Customs procedure – supplementary provision

    3. 44.Record keeping

    4. 45.Authorisation to use equivalent goods

    5. 46.Equivalent goods

    6. 47.Treatment of equivalent goods

    7. 48.Animals

  7. Signature

  8. Explanatory Note

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