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

Authorisation to declare goods for an inward processing procedure – conditions and requirements U.K.

22.—(1) An authorisation to declare goods for an inward processing procedure [F1 which is of a case of a description specified in the notice published by HMRC under regulation 20(1)] is subject to the condition that—

(a) no evidence is presented to HMRC that the essential interests of producers of goods in the United Kingdom are likely to be adversely affected by—

(i) where the authorisation has been used to declare the goods, the further use of the authorisation;

(ii) in all other cases, the use of the authorisation; or

(b) where such evidence is presented to HMRC, an HMRC officer [F2 has not notified the authorised person that the HMRC officer is of the opinion, on the basis of an examination of the available evidence, that the essential interests of producers of goods in the United Kingdom would be] adversely affected by—

(i) where the authorisation has been used to declare the goods, the further use of the authorisation;

(ii) in all other cases, the use of the authorisation.

(2) An authorisation to declare goods for an inward processing procedure is granted subject to such other conditions as may be specified in the approval notification issued in relation to the authorisation.

(3) Where an authorisation to declare goods for an inward processing procedure is granted [F3 the following are requirements of the procedure]—

(a) the authorised person [F4 processes] the goods themselves or [F5 arranges] for the processing to be carried out;

(b) where the processing of the goods results in the production or manufacture of other goods in which the goods can be identified, the processing, or each individual processing operation, [F6 results] in the production or manufacture of an approved quantity of the other goods; and

(c) the holder of the procedure [F7 does] not export the goods [F8 or cause them to be exported] where—

(i) the export is to a country or territory with whose government Her Majesty's government in the United Kingdom has made arrangements which contain provision for the rate of import duty applicable to goods, or any description of goods, originating from the country or territory to be lower than the applicable rate in the customs tariff M1 in its standard form, within the meaning given in section 9(2) of the Act; F9 ...

(ii) a United Kingdom proof of origin issued under any provision made under section 9 of the Act in relation to the goods has been obtained for the purpose of claiming the lower rate when the goods are imported into the country or territory referred to in paragraph (i) [F10 ; and]

[F11 (iii) the arrangements are not of a description specified in a notice published by HMRC.]

(4) For the purposes of paragraph (3)(b), the methodology by which the approved quantity of the other goods is to be determined—

(a) is to be specified in the approval notification; and

(b) is to be—

(i) chosen by the applicant, if an HMRC officer approves that choice; or

(ii) in all other cases, set by an HMRC officer.

Textual Amendments

F1 Words in reg. 22(1) inserted (3.1.2023) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022 (S.I. 2022/1312), regs. 1, 3(2)

F2 Words in reg. 22(1)(b) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(9); S.I. 2020/1643, reg. 2, Sch.

F3 Words in reg. 22(3) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(4)(a); S.I. 2020/1643, reg. 2, Sch.

F4 Word in reg. 22(3)(a) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(4)(b)(i); S.I. 2020/1643, reg. 2, Sch.

F5 Word in reg. 22(3)(a) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(4)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

F6 Word in reg. 22(3)(b) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(4)(c); S.I. 2020/1643, reg. 2, Sch.

F7 Word in reg. 22(3)(c) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(4)(d)(i); S.I. 2020/1643, reg. 2, Sch.

F8 Words in reg. 22(3)(c) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(14)

F9 Word in reg. 22(3)(c)(i) omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(4)(d)(ii); S.I. 2020/1643, reg. 2, Sch.

F10 Word in reg. 22(3)(c)(ii) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(4)(d)(iii); S.I. 2020/1643, reg. 2, Sch.

F11 Reg. 22(3)(c)(iii) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(4)(d)(iv); S.I. 2020/1643, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Pt. 4 Ch. 2 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 22(1)(3)(a)(c) in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

I2 Reg. 22(2)(3)(b)(4) in force at 2.1.2019, see reg. 1(3)

Marginal Citations

M1 “Customs tariff” is defined in section 8 of the Act.