PART 15Transitional and savings provisions

CHAPTER 4F1End-use procedure

Annotations:
Amendments (Textual)

Transit procedureF2151

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Outward processing procedureI1152

1

Paragraph (2) applies where before exit day—

a

a declaration is made to HMRC in respect of Union goods to the outward processing procedure; and

b

the goods have not been discharged from the procedure.

2

The EUCL continues to have effect in relation to the goods on and after exit day.

End-use procedureI2153

1

Paragraph (2) applies where—

a

before F3IP completion day—

i

a declaration is made to HMRC in respect of non-Union goods to the end-use procedure; and

ii

the goods are released by HMRC to the procedure; F4...

b

immediately before F3IP completion day the goods are Union goods but subject to customs supervision F5; and

F6c

the goods are not subject to the EU withdrawal agreement.

2

The EUCL continues to have effect in relation to the goods on and after F3IP completion day.

Cessation of the EUCLI3154

The continued effect of the EUCL in relation to goods as provided by this chapter ceases to have effect in relation to the goods as provided by chapter 5.