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

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Removal of goods from a customs warehouse

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17.—(1) No person may remove from a customs warehouse goods declared for a storage procedure which have not been discharged(1) from the storage procedure (“declared goods”) unless—

(a)permitted under this regulation; or

(b)permitted by the approval notification relating to that customs warehouse.

(2) Declared goods may be permanently removed from a customs warehouse if the removal has been approved by HMRC.

(3) Declared goods may be temporarily removed from a customs warehouse if—

(a)the purpose of removing the goods is to undertake an operation of a type—

(i)described in sub-paragraph (b) of paragraph 11 of Schedule 2 to the Act; and

(ii)specified in a notice published by HMRC as an operation constituting a usual form of handling of goods; and

(b)the removal has been approved by HMRC.

(4) Paragraph (5) applies where—

(a)a person removes declared goods from a customs warehouse;

(b)the removal was not intended; and

(c)the removal was caused by abnormal and unforeseeable circumstances beyond the person’s control.

(5) Where this paragraph applies—

(a)approval by HMRC for the removal is not required; but

(b)the person must notify HMRC that the removal has occurred.

(6) Declared goods may be removed from a customs warehouse where the goods move between—

(a)premises operated as customs warehouses and identified in the same approval;

(b)the warehouse and the customs office at which goods must be made available for examination following notification by HMRC that the goods have been released for export; or

(c)the warehouse and a customs office at which a declaration for the purposes of discharging the storage procedure may be accepted.

(7) Any movement of goods under paragraph (6) must be completed within—

(a)30 days beginning with the day after the day on which the goods are removed from the customs warehouse; or

(b)any longer period permitted by an HMRC officer.

(8) Any person removing declared goods from a customs warehouse in contravention of this regulation is liable to import duty on those goods.

(9) In this regulation “customs office” means premises used by HMRC for the purposes of exercising its functions under the Act.

(1)

See paragraphs 18 to 20 of Schedule 2 to the Act on discharge of goods from a Customs procedure.

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