32.—(1) The uses to which goods are to be subject for the purposes of paragraph 13 of Schedule 2 to the Act are any uses identified as authorised uses in the authorised use document.
(2) In this regulation “the authorised use document” means the document entitled “Authorised use: Eligible goods and authorised uses” published on 27 November 2018(1).
33.—(1) An approval notification issued in relation to an authorisation to declare goods for an authorised use procedure must specify—
(a)the use to which the goods are to be subject (“a specified authorised use”); and
(b)where the only economically viable use of the goods is a specified authorised use, the requirements that must be met in relation to the authorised use procedure in respect of those goods.
(2) An approval notification of the kind mentioned in paragraph (1) may provide for different specified authorised uses for different goods.
(3) Where an authorisation to declare goods for an authorised use procedure is granted and paragraph (1)(b) does not apply, the following requirements apply—
(a)the authorised person must put the goods to a specified authorised use in the United Kingdom; and
(b)any specified authorised use of the goods must result in such quantity of other goods as may be—
(i)specified in the approval notification; or
(ii)determined by reference to a methodology specified in the approval notification.
(4) Where an authorisation to declare goods for an authorised use procedure is granted and the goods are suitable for repeated use, the authorised person is subject to such requirements in respect of the goods, and for such period, as may be specified in the approval notification.
(5) Any period specified under paragraph (4) must not be longer than two years from the date the goods were first put to a specified authorised use.
(6) An authorisation to declare goods for an authorised use procedure is granted subject to such other conditions as may be specified in the approval notification issued in relation to the authorisation.
34.—(1) Waste and scrap resulting from the destruction of goods released to an authorised use procedure—
(a)is not to be regarded as domestic goods; and
(b)is to be treated as imported into the United Kingdom on the date of destruction.
(2) For the purposes of section 34(1)(b) of the Act, a notification of importation is treated as having been given on the date of destruction in relation to the waste and scrap not regarded as domestic goods under paragraph (1).
(3) Waste and scrap of the kind referred to in paragraph (1) is to be treated, from the date of destruction, as being released to a storage procedure to be kept in a customs warehouse.
The document entitled “Authorised Use: Eligible goods and authorised uses” is available at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal and a hard copy is available for inspection, free of charge, at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.