The Customs (Export) (EU Exit) Regulations 2019

PART 9 Declarations for the outward processing procedure

Amendments of CSPOP 2018

60.—(1) CSPOP 2018 is amended as follows.

(2) In regulation 13, omit paragraphs (1) to (3).

(3) After regulation 13 insert—

“Declarations for an outward processing procedure: further provisions

13A.— (1) The following Parts of the Customs (Export) (EU Exit) Regulations 2019 (“CEEER 2019”) apply, in respect of goods, to a declaration for an outward processing procedure as they apply to an export declaration, with the modifications set out in paragraphs (2) to (4)—

(a) Part 1 (introductory provisions) other than regulation 1;

(b) Part 4 (export declarations);

(c) Part 6 (goods exported from RoRo listed locations);

(d) Part 7 (customs agents); and

(e) Part 8 (approvals and authorisations and authorised economic operators).

(2) In each place it occurs—

(a) a reference to an “export declaration” is to apply as if it were a reference to a “declaration for an outward processing procedure”; and

(b) a reference to a “common export procedure” is to apply as if it were a reference to an “outward processing procedure”, except where paragraph (4)(a) or (b) applies.

(3) Part 1 is to apply as if, in regulation 2, the definitions of “common export procedure”, “exit summary declaration”, “export declaration”, “notification of export”, “re-export notification”, and “the UCC” were omitted.

(4) Part 4 is to apply as if—

(a) in each place it occurs, reference to “released to a common export procedure” is to apply as if it were a reference to “released to the Customs formalities for exporting goods subject to the outward processing procedure”, and references to “release”, “releasing” and “released to the procedure” are to be construed accordingly;

(b) in each place it occurs, a reference to “discharged from a common export procedure” is to apply as if it were a reference to “discharged from the Customs formalities for exporting goods subject to the outward processing procedure”, and references to “discharge” “discharging” and “discharged from the procedure” are to be construed accordingly;

(c) paragraphs (2) to (5) of regulation 10 (requirement to make export declaration before goods exported) and regulation 11 (export declarations to be made after goods exported) were omitted;

(d) Chapter 3 (eligibility of persons to make export declarations) were omitted;

(e) in regulation 14(2) (export declarations made electronically), for “Sections 2 to 4”, “regulation 27” were substituted;

(h) Sections 2 to 5 of Chapter 4, except for regulation 27, were omitted;

(i) in regulation 31, paragraph (2) were omitted;

(j) Chapter 7 were omitted; and

(k) in regulation 50, paragraphs (2) and (6)(a) were omitted.

(5) In paragraph (1), “export declaration” has the meaning given by regulation 2 of CEEER 2019.”