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

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Cases where a declaration is not to be treated as an application for authorisation or for amendment

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7.—(1) Where paragraph (2) applies, a declaration—

(a)is not to be treated by regulation 4 as an application for authorisation; and

(b)is not to be treated by regulation 5 as an application to amend an authorisation to declare goods for an outward processing procedure.

(2) This paragraph applies where—

(a)the declaration is made using—

(i)the simplified Customs declaration process within the meaning given in regulation 30(1) of the import duty regulations; or

(ii)the EIDR procedure within the meaning given in regulation 36(1) of the import duty regulations;

(b)the declaration relates to a case—

(i)where the requirements in relation to the relevant non-transit Part 1 procedure are intended to be met by reference to equivalent goods;

(ii)in relation to which an examination of the available evidence is required for the purposes of regulation 20(1)(a); or

(iii)to which regulation 27 applies;

(c)if the goods were declared for the free-circulation procedure—

(i)the goods would be subject to an additional amount of import duty under section 13, 14 or 15 of the Act; or

(ii)the importer of the goods would be required to give a guarantee under paragraph 15(5) of Schedule 4 to the Act;

(d)the declaration is made by a Customs agent as an indirect agent(1); or

(e)the declaration is for a non-transit Part 1 procedure other than a temporary admission procedure and—

(i)the person in whose name the declaration is made is not established in the United Kingdom;

(ii)that person has made three previous declarations of goods for the same procedure that have, in the period of 12 months ending immediately before the date the declaration is made, been treated as applications for authorisation, or applications for amendment of an authorisation, under regulation 4 or 5 or under the UCC; or

(iii)the value of the goods included in that declaration exceeds £500,000.

(1)

For the meaning of Customs agents and indirect agents, see section 21 of the Act.

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