28.—(1) An approval notification issued in relation to an authorisation to declare goods for an outward processing procedure must specify the period within which goods released to the procedure must be imported as processed goods and declared for the free-circulation procedure.
(2) An authorisation to declare goods for an outward processing procedure is subject to the condition that—
(a)no evidence is presented to HMRC that the essential interests of producers of goods in the United Kingdom are likely to be adversely affected by—
(i)where the authorisation has been used to declare the goods, the further use of the authorisation;
(ii)in all other cases, the use of the authorisation; or
(b)where such evidence is presented to HMRC, an HMRC officer is satisfied, on the basis of an examination of the available evidence, that the essential interests of producers of goods in the United Kingdom would not be adversely affected by—
(i)where the authorisation has been used to declare the goods, the further use of the authorisation;
(ii)in all other cases, the use of the authorisation.
(3) A person must not use the standard exchange system in relation to goods declared for an outward processing procedure unless authorised to do so in accordance with regulation 29.
(4) Where an authorisation to declare goods for an outward processing procedure is granted the following requirements apply—
(a)the goods must not be declared for the free-circulation procedure by any person other than the authorised person, unless the authorised person has given their consent for the goods to be so declared; and
(b)where the processing of the goods results in the production or manufacture of other goods in which the goods declared can be identified, the processing, or each individual processing operation, must result in the production or manufacture of the approved quantity of the other goods.
(5) For the purposes of paragraph (4)(b), the methodology by which the approved quantity of the other goods is to be determined—
(a)is to be specified in the approval notification; and
(b)is to be—
(i)chosen by the applicant, if an HMRC officer approves that choice; or
(ii)in all other cases, set by an HMRC officer.
(6) This paragraph applies where—
(a)goods (“intended exported goods”) are to be exported in order to be used in a process;
(b)the intended exported goods are to be declared for an outward processing procedure;
(c)the process takes place using equivalent chargeable goods in place of the intended exported goods; and
(d)the processed goods resulting from the processing are imported before the intended exported goods are exported.
(7) Where paragraph (6) applies, the approval notification issued in relation to the authorisation to declare the intended exported goods for an outward processing procedure must specify the period within which the domestic goods that are replaced by equivalent chargeable goods must be declared for the procedure.
(8) Subject to paragraph (9), the period within which the domestic goods must be declared for the procedure must not be longer than 6 months beginning with the date after the date on which the equivalent chargeable goods are imported.
(9) The period within which the domestic goods must be declared for the procedure may be longer than 6 months, but not longer than 12 months, beginning with the date after the date on which the equivalent chargeable goods are imported where—
(a)the applicant for authorisation so requests; or
(b)the holder of the procedure requests an extension of the period specified in the approval to that effect.
(10) An authorisation to declare goods for an outward processing procedure is granted subject to such other conditions as may be specified in the approval notification issued in relation to the authorisation.