CHAPTER IGENERAL PROVISIONS

Article 2Cases where a licence is required

1.

An import licence shall be presented for the following products:

(a)

products listed in Part I of the Annex, when they are declared for release for free circulation under all conditions, other than tariff rate quotas, save as otherwise provided in that Part I;

F1(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

products for which Part I of the Annex refers to this provision when declared for release for free circulation under tariff rate quotas administered by the method of the ‘first come, first served’ principle F2...;

F3(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)

products that are covered by an outward processing procedure using an export licence and that return into release for free circulation as a product listed in Section A F4... of Part I of the Annex;

F5(f)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

An export licence shall be presented for the following products:

(a)

products listed in Part II of the Annex;

(b)

F6United Kingdom products for which an export licence needs to be presented for admission under a quota that is administered by F7the United Kingdom or by a third country and has been opened in that country for those products;

(c)

the following F8United Kingdom products referred to in Part II of the Annex to be exported:

  1. (i)

    products that are under the customs procedure of inward processing;

  2. (ii)
    products that are basic products as listed in Annex III to Regulation (EU) No 510/2014 of the European Parliament and of the Council16 and that are under the customs procedure of outward processing;
  3. (iii)

    F9products that are subject to the repayment or remission of the amount of import or export duty as set out in F10Part 7 of the Customs (Import Duty) (EU Exit) Regulations 2018 in respect of which a final decision has not yet been taken.