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

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Waste and scrap

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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.

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