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

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Requirements relating to a temporary admission procedure

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38.—(1) Where an authorisation to declare goods for a temporary admission procedure is granted the following requirements apply—

(a)the authorised person must—

(i)use the goods; or

(ii)where permitted in the approval notification issued in relation to an authorisation, arrange for another person to use the goods in accordance with the authorisation;

(b)the goods must not be imported to be repaired;

(c)the goods must not undergo any substantive change while subject to the procedure that is not a necessary consequence of an intended use of the goods identified in the declaration of the goods for the procedure;

(d)the goods must be capable of being identified at all times, except where an HMRC officer is satisfied that—

(i)in view of the nature of the goods or their intended use, the absence of identification will not result in the avoidance of any or all liability to import duty or other charges, or of any obligations relating to the authorisation; or

(ii)equivalent goods are used and it can be verified that they are used in accordance with regulation 45.

(2) For the purposes of paragraph (1)(c), goods do not undergo a substantive change where—

(a)any change is the result of normal depreciation due to an intended use of the goods identified in the declaration of the goods;

(b)the goods are repaired, including overhaul, where this was not an intended use of the goods identified in the declaration of the goods; or

(c)the goods are maintained, including adjustments or measures to preserve the goods or ensure compliance with technical requirements for their use under the procedure.

(3) An authorisation to declare goods for a temporary admission procedure is granted subject to such other conditions as may be specified in the approval notification issued in relation to the authorisation.

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