PART 11Transitional and savings provisions

CHAPTER 2Continued effect and cessation of effect of the EUCL, evidence and verification

VerificationI1I266

1

Where before F1IP completion day

a

Union goods intended to be taken out of the customs territory of the Union, or

b

non-Union goods,

have been exported from the United Kingdom but verification in relation to the goods has not been completed, the EUCL continues to have effect in relation to the goods on and after F1IP completion day.

2

The EUCL ceases to have effect in relation to the goods on the earliest to occur of the following—

a

when a person fails to comply with regulation 65 in relation to the goods,

b

on completion of the verification, or

F2c

the end of the period of one year from IP completion day.

3

Where paragraph (2)(a) or (c) applies, Chapter 11 (verification of export declarations etc) applies in relation to the goods.