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

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Discharge of a special Customs procedure – supplementary provision

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43.—(1) An approval notification in relation to an authorisation to declare goods for an inward processing procedure or an authorised use procedure may specify that it is a requirement that the authorised person supplies to HMRC—

(a)such information in relation to the discharge of the procedure as may be specified in the approval notification; and

(b)in such manner and at such time as may be so specified.

(2) The evidence which is to be required, or is to be sufficient, for the purposes of showing that a relevant non-transit Part 1 procedure has been discharged, is to be determined by an HMRC officer in accordance with a notice published by HMRC.

(3) Where goods released to a relevant non-transit Part 1 procedure are placed together with other goods and are destroyed, the goods destroyed, for the purposes of showing the procedure has been discharged under paragraph 19(3)(b) of Schedule 2 to the Act, are—

(a)where an HMRC officer is satisfied that the holder of the procedure has provided sufficient evidence as to the goods which were subject to the procedure that have been destroyed, those goods; or

(b)where an HMRC officer is not so satisfied, such proportion of the goods placed together as is determined in accordance with a notice published by HMRC.

(4) Paragraph (5) applies where—

(a)two or more declarations of goods of the same type are made for a relevant non-transit Part 1 procedure using a single authorisation; and

(b)some of those goods—

(i)are exported from the United Kingdom in accordance with the applicable export provisions;

(ii)are destroyed;

(iii)are declared for another Customs procedure; or

(iv)are, in the case of goods declared for an authorised use procedure, subject to an authorised use.

(5) Where this paragraph applies, for the purposes of showing that a relevant non-transit Part 1 procedure has been discharged—

(a)the event described in paragraph (4)(b) must have taken place in relation to the actual goods declared for the procedure where—

(i)an HMRC officer consents to a request from the approved person, the authorised person or the holder of the procedure that this should be the case; or

(ii)an HMRC officer is of the opinion that the amount of import duty which would be applicable to the goods would, as a result of treatment in accordance with sub-paragraph (b), be lower than the amount applicable to them if the event described in paragraph (4)(b) had taken place in relation to the actual goods declared; or

(b)in all other cases, the goods referred to in paragraph (4)(b) are to be treated as having been declared under the earliest of the declarations referred to in paragraph (4)(a).

(6) A notice published under this regulation may make different provision for different cases.

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