Authorisation to declare goods for an inward processing procedure
21.—(1) An approval notification issued in relation to an authorisation to declare goods for an inward processing procedure must specify—
(a)the type of goods to which the authorisation applies;
(b)the processing to which the goods are to be subject (“specified processing”); and
(c)the date by which the procedure must be discharged (“the discharge date”).
(2) Where—
(a)goods (“intended imported goods”) are to be imported into the United Kingdom in order to be processed there;
(b)the intended imported goods are to be declared for an inward processing procedure;
(c)equivalent domestic goods(1) are to be subject to the specified processing in place of the intended imported goods; and
(d)the goods resulting from the processing are exported before the intended imported goods are imported,
the approval notification issued in relation to an authorisation to declare the intended imported goods for an inward processing procedure must specify the period within which the intended imported goods are to be declared.
(3) The period specified under paragraph (2) must not be longer than 6 months beginning with the date after the date of any acceptance of such export declaration as may be provided for under section 35(3)(a) of the Act for the goods resulting from the processing.
(4) The period specified under paragraph (2) may be extended at the request of the authorised person, but the amended authorisation must not permit a declaration to be made more than 12 months after the date of any acceptance of an export declaration referred to in paragraph (3).
(5) In cases where paragraph (2) does not apply, an approval notification issued in relation to an authorisation to declare goods for an inward processing procedure may specify that goods released to the procedure, and processed goods resulting from processing of those goods, are to be treated for the purposes of Part 1 of the Act as if, on the discharge date, the goods had been declared for the free-circulation procedure and HMRC had accepted that declaration if, on that date—
(a)the goods have not been declared for another Part 1 procedure;
(b)the goods have not been exported; and
(c)the applicant has requested that the goods are to be so treated.
(6) HMRC must not make the specification referred to in paragraph (5) where, under any enactment, the goods are subject to a prohibition from, or restriction on, declaring them for the free-circulation procedure.
(7) Where goods are treated as if they had been declared for the free-circulation procedure as a result of a specification under paragraph (5), HMRC must release the goods to the free-circulation procedure on the discharge date.
The meaning of “equivalent domestic goods” is given in paragraph 23(2) of Schedule 2 to the Act.