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

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Obligations relating to keeping goods in a customs warehouse

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16.—(1) A person must not declare goods for a storage procedure where they are to be kept in a customs warehouse and are not of a type which may be kept in the warehouse under the conditions of the approval.

(2) Subject to paragraph (3), where goods have been declared for a storage procedure to be kept in a customs warehouse the person in whose name the goods have been declared must—

(a)ensure that the goods declared are moved directly to the customs warehouse named in the declaration once HMRC have accepted the declaration; and

(b)provide the approved person with details of the declaration and any differences between the goods deposited and the goods declared.

(3) In paragraph (2), where the person in whose name the goods have been declared is acting as an indirect agent, the reference to the person in whose name goods have been declared is to be read as a reference to the person on whose behalf the goods have been declared.

(4) A holder of the procedure who keeps goods in a customs warehouse must not—

(a)cause or permit those goods to be removed from the warehouse unless they are removed in accordance with regulation 17; or

(b)carry out, arrange or permit any processing of the goods other than as permitted under regulation 15(2).

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