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

[^key-4a9d28bbc99de59904bdc87c6f3df3b1]: Words in reg. 21(3) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(5)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-e6fd36a6db6e70fc5d697798d4e8caf6]: Words in reg. 21(4) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(5)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-2d89dbf176824d44c2a83f7299c80e1e]: Words in reg. 21(5)(b) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(5)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-d6d8e323c8ddf09562872f150bd92835]: 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.

[^key-0d49483f857583568f8223ef6e41f111]: 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.

[^key-d7481303b5f99a9d6954ba80980f5ddc]: 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.

[^key-a96008e176a1cba76cc8288f5755591e]: 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.

[^key-a88ce6b9376ffb72fd4b8a7b1a8686b8]: 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.

[^key-9c6aa0a811090d83eaaf8a1fa91d81cf]: 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.

[^key-7288d3f1cb57a5716f57f3b753b6957a]: 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.

[^key-8da83785fca47cd347a94dfb2ee0753d]: 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.

[^key-e78cee78e4fa8a9f6bd8d7f16ace5aa3]: 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.

[^key-45a157a54e6f347e41c78df9057b1532]: Words in reg. 23(3)(a) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(6); S.I. 2020/1643, reg. 2, Sch.

[^key-e73d66f89212e3c3627093678f67d146]: Words in reg. 26(1) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(7)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-40a51cb312ac71fc32cd4cf46a361035]: Words in reg. 26(2)(a) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(7)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-d13f703dcc7c7a2d070552f95a396735]: Words in reg. 26(2)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(7)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-d3d9a342c6e1a9cf8c64503b872c1120]: Words in reg. 26(4)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(7)(c)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-cf6adf02d43b705aeb76ab48798fe772]: Words in reg. 26(4)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(7)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-887c6e8a535bc0b2f99d3c39546385c0]: Words in reg. 28(2)(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(10)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-e643b6129269606b1bf79e159a3edbba]: Reg. 29(9) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(6)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-6f5f7064bdbdb386cf4dc81f1b1bdc39]: Word in reg. 29(7)(a) 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(6)(c)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-7b810e91234fd8f60813c6719829512b]: Reg. 29(7)(ba) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(6)(c)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-07f77af18f35075606d0833dde1c4923]: Word in reg. 29(7)(b)(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(6)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-9f1619899c9e23a38af86587e115f759]: Words in reg. 29(4)(a) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(6)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-a6d26f81a66319726d8da067e682aeb4]: Words in reg. 29(6)(a) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(6)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-c3abfb468121ba778625828895ef5719]: Reg. 31(1A)(1B) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(7)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-de4ef4661dea8659644c07ff9b879aa7]: Words in reg. 31(2) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(7)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-39933377a5e8da865879a2dbe627ff55]: Reg. 33(7) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(9); S.I. 2020/1643, reg. 2, Sch.

[^key-edcf8cee3ed78255e270e64f2006acf6]: Words in reg. 33(3)(a) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(8); S.I. 2020/1643, reg. 2, Sch.

[^key-561427ef9157647802e58fa5e8399298]: Words in reg. 33(3)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(8); S.I. 2020/1643, reg. 2, Sch.

[^key-4b9d1490f80d1d4bf56ee36d7116e455]: Reg. 34(1) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 7(10)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-698228494d7cd5ba6b0e516aa91bda32]: Reg. 34(2) 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(10)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-098ec3adb4e036930e5e58f257f561a5]: Words in reg. 34(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(10)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-3da7c1d5620c4a6de765e3cbd7e2c41a]: Words in reg. 35(2)(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(12); S.I. 2020/1643, reg. 2, Sch.

[^key-638bd418909571c49fe663adb0281ba1]: Words in reg. 36(1)(a) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(9); S.I. 2020/1643, reg. 2, Sch.

[^key-a896d43b310599bf177e81ac4f1a13ff]: Reg. 38(4) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(14)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-ab2cc57e696ec423ee1bc579343dd52d]: Words in reg. 38(1)(c) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(14)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-0a0333c0a4c0ea6a7a9917fcd7b4e5c1]: Words in reg. 38(2)(a) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(14)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-4319acbd61918d8fd4fa2e86f0126fc8]: Words in reg. 38(2)(b) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(14)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-94ac3d9de48b7ff0d1de1df281e090a7]: Words in reg. 39 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(11)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-62ce11d121514ad2fbd0f2c53857d480]: Words in reg. 39 inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(11)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-c3d01d190385e08eeb48c1d21b3aa07c]: Word in reg. 40(2)(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(13); S.I. 2020/1643, reg. 2, Sch.

[^key-169a3b0f542c05b79a142f9fd1efe977]: Reg. 42(2)(a)(i) 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(15)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-611a4864917f0876bebb6fac4e53bee7]: Words in reg. 42(2)(a)(ii) 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(15)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-8c01c51f7db1fca3b4f8dae4fd0fea71]: Word in reg. 42(3)(a)(i) 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(15)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-d278531d29ee22de980ff4f7ec57f9d6]: Reg. 42(3)(a)(ii) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(15)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-66e1c53a133f4717c1c1ce2a3fa0f9ad]: Words in reg. 43(4)(b)(i) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(12); S.I. 2020/1643, reg. 2, Sch.

[^key-fee35b83e7c36e884ab17ea6a31e1038]: Reg. 43(4)(b)(v) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(16)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-ad7b99955be47592fc02de3dc0f3c865]: Words in reg. 43(4)(b)(iii) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(16)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-3249a3edfd4594eb9b9e01a313be6b48]: Word in reg. 43(4)(b)(iv) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 12(16)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-05915407982a0f3b6578f1573437a67a]: Words in reg. 43(4)(b)(iv) 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(16)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-ba52729a75edf988853444c27ba2bac0]: Reg. 45(6)(g) omitted (31.12.2020) by virtue of The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(13); S.I. 2020/1643, reg. 2, Sch.

[^key-faa9e8e604a73976e9a4fa7e81be4fb3]: Reg. 47(7)(8) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 3(2)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-36c8672d9c18ef80bc4fc49ffa36fcb2]: Words in reg. 47(6) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 3(2)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-8b5722eb49a9a1fb61f6066d1989ac42]: Words in reg. 47(6) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 38(14); S.I. 2020/1643, reg. 2, Sch.

[^key-308bce66b7763c00b7c46c8ecd5adfa7]: Reg. 47(2)(a) 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(17); S.I. 2020/1643, reg. 2, Sch.

[^key-f11b06466dd04de1a3d5488b3b32f17b]: Words in reg. 47(4) substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 3(2)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-da5b671dfa2789fd1da6579f3b437443]: Words in reg. 2(1) omitted (14.4.2021) by virtue of The Customs (Tariff etc.) (Amendment) Regulations 2021 (S.I. 2021/380), regs. 1(2), 2(2)

[^key-31041f33e60dbdc3c0c617983c76d817]: Words in reg. 2(1) substituted (11.5.2021) by The Customs (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/478), regs. 1, 3(2)

[^key-62d3262be7df8463ba2b9783257d79c1]: Reg. 2(3) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(2)(b)

[^key-8be612d3afb9890a2c71da773c915938]: Words in reg. 2(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(2)(a)

[^key-994da9e167944680cfa1094d4f23212b]: Words in reg. 3(2)(a) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(3)(a)

[^key-bfe915b5e076e4301299c4aa4a929845]: Reg. 3(2)(b)(v)(c) and word inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(3)(c)

[^key-928f43928e67d8adffc9745811a12208]: Word in reg. 3(2)(b) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(3)(b)

[^key-98f7e838a78e012381782e0fc4f043a2]: Reg. 9(1A)(1B) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(4)(b)

[^key-5f812a7f3285932d507bcaa2d74f17a2]: Words in reg. 9(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(4)(a)(i)

[^key-ca83d58adba303a2bfb82c5c2b87220a]: Words in reg. 9(1)(c) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(4)(a)(ii)

[^key-441d40bbc26bd0fdb8c8befc57a9c1ce]: Words in reg. 9(2)(a) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(4)(c)

[^key-3620bd4b59da238090901413c99885be]: Words in reg. 10(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(5)

[^key-54f04b7947c6b9e635a510170a450985]: Pt. 4 Ch. 1 Section 2 inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(13)

[^key-90b439054202db3eb3a94530c63708d5]: Pt. 4 Ch. 1 Section 1 heading inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(8)

[^key-d89c18af0959e1dec9f7ac81e2f1eaf7]: Words in reg. 11(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(6)

[^key-2aacb93656108d39f008b3a73bab2989]: Reg. 12(3) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(7)(b)

[^key-169165ecc2ba0231ed9e2cfa6aace63b]: Reg. 12(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(7)(a)

[^key-df92ae9fe8d840e041b9dbf72d0ef568]: Words in reg. 15(6)(b) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(9)(b)(i)

[^key-994fd5306df9c729418583ce4dd5193e]: Words in reg. 15(3) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(9)(a)(i)

[^key-0bcdc44e68dadff5376d99796b5cdd04]: Words in reg. 15(3)(b) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(9)(a)(ii)(aa)

[^key-373c9d49ae1461b86d8cd3f3a8878de7]: Words in reg. 15(3)(b) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(9)(a)(ii)(bb)

[^key-9ad5bab3644520f20ef0a28366a7b0e0]: Reg. 15(6)(c) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(9)(b)(ii)

[^key-970e85cfdadb5cafaac4dc19203218b3]: Words in reg. 16(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(10)(a)(i)

[^key-6a7be005ffdbf192bcd44b79b71ff29f]: Words in reg. 16(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(10)(a)(ii)

[^key-0ea924b79dc123e6a692f6e421c0f1f7]: Words in reg. 16(2) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(10)(b)

[^key-29e9f02c8520824cedcd0d7ffc045af4]: Reg. 17(9) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(11)(c)

[^key-9eb7a9391c600924f47e542a6ed12f57]: Reg. 17(6)(b) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(11)(b)

[^key-b93f9c65178512eec6d25814f97ac71a]: Words in reg. 17(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(11)(a)(i)

[^key-8afdc39d790cd8de458e15deb69fd570]: Word in reg. 17(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(11)(a)(ii)

[^key-0f52d20be7cb1d0d090e3142f0a7cc12]: Reg. 44(1) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(a)

[^key-72374e3b17c8d5966c85b786959dba77]: Word in reg. 44(2) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(i)

[^key-9bbfb416d351048376300c56d0d0a34b]: Reg. 44(2)(c) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(ii)

[^key-fba0adf645ec8aea0e83449d455625a4]: Words in reg. 18(1)(a) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(12)

[^key-91d7b69bcc0cf82b6e5edbb69f47bccb]: 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)

[^key-a2b7b8a156d9d56ed21c6e6e81aa582d]: Words in reg. 34(3) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(15)

[^key-9bf5153980ca0a7f60a059d5085c1c64]: Words in reg. 42(5)(a) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(16)(a)(i)

[^key-008a4e662e7b919cc3a9772547c61049]: Words in reg. 42(5)(b) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(16)(a)(ii)

[^key-f48ae2ff55f53dcf620b90a6e6f1b32f]: Words in reg. 42(9) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(16)(b)(i)

[^key-2acb8e140a9026e6c376f330d100b446]: Words in reg. 42(9) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(16)(b)(ii)

[^key-4bffe0ea2fc3d2563ad2d8068c95c877]: Words in reg. 43(1) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(17)

[^key-66f33e5e717c756e1fd32a7299f7e012]: Reg. 44(2)(d)(e) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(b)(iii)

[^key-0318aa792897737799941fa644ed565d]: Word in reg. 44(4)(a) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(i)

[^key-4ce769485f4386f7e1afdf5d8e893805]: Reg. 44(4)(a)(iii) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(ii)

[^key-9758f21bd741267a350c296f5d47fc12]: Reg. 44(4)(b) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(18)(c)(iii)

[^key-33c457e0e595fc9fc65fc6ce4edf54cf]: Words in reg. 45(2)(e) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(19)(c)

[^key-188c2328adc6ead556667fff9518984c]: Words in reg. 45(6) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(19)(a)

[^key-aeb1937a8a82a29138f75d6d57b693d0]: Words in reg. 45(2)(c) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(19)(a)

[^key-53e57df0cbb2fc1cd545e2a911e100cf]: Words in reg. 45(2)(d) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(19)(a)

[^key-c7a9f856db53fb4f24fe26f8f8015a62]: Words in reg. 45(2)(d) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(19)(b)

[^key-cbf6780cbc0aa808a39a081382e00ad2]: Words in reg. 45(5) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(19)(c)

[^key-b454eb863481b556ec5aced78b9776bc]: Words in reg. 45(2)(g) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(19)(d)

[^key-3e04fdacd55db0b437bf00c418624485]: Words in reg. 46(1)(a) inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(20)(a)

[^key-db3fa205a7d52f575fda9541515e12c2]: Words in reg. 46(1)(a)(ii) substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(20)(b)

[^key-4662424ba71bd0dc783fc70617538485]: Words in reg. 47(1)(a)(i) omitted (8.11.2021) by virtue of The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(21)

[^key-096e49ccd87f4ec259633a299ccdea0f]: Words in reg. 13A(1)(c) inserted (1.1.2022) by The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021 (S.I. 2021/1347), regs. 1(4), 7(2)

[^key-3b4703debf4df356bda545ba7f957d11]: Words in reg. 2(1) substituted (8.6.2022) by The Customs (Amendments and Miscellaneous Provisions) Regulations 2022 (S.I. 2022/615), regs. 1, 2(2)(a)

[^key-89fefad6f1901a7fe2ac42f511e92b02]: Words in reg. 2(1) substituted (8.6.2022) by The Customs (Amendments and Miscellaneous Provisions) Regulations 2022 (S.I. 2022/615), regs. 1, 2(2)(b)

[^key-2210db7afb9bc4a83164c2e14de37ef4]: 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)

[^key-3e61f3f63feebde9ff5df78b41d9371e]: Words in reg. 29(1)(b)(ii) substituted (12.6.2024) by The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 3(2)(a)

[^key-a94d44b01e09167ca920b88dff188abf]: Reg. 29(1)(b)(ii)(bb) omitted (12.6.2024) by virtue of The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 (S.I. 2024/672), regs. 1, 3(2)(b)

[^key-7cbbd52c7216c632138e19429f00d8cb]: Words in reg. 32(2) substituted (27.4.2025) by The Customs (Tariff and Miscellaneous Amendments) Regulations 2025 (S.I. 2025/417), regs. 1(b), 2

[^key-14344f73a3d197c399c530afadaed3e8]: Words in reg. 2(1) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 5(2)

[^key-f2090e5fca74f8309c7d9e886f6d1db1]: Reg. 37 substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 5(3)

[^key-9191cfef15ee72464a2ed48624de63b0]: Words in reg. 32(2) substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 13

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 or specified export 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”, ... 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; ...

• (ja) in regulation 40(3), for “person who made the export declaration” the “holder of the procedure” were substituted;

• (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.

Determination of a declaration treated as an application for amendment

8A

• (1) Where a declaration is to be treated by regulation 5 as an application for amendment of an authorisation, the application is to be determined in accordance with this regulation.

• (2) Where the conditions in regulation 29(1) are met, acceptance of a declaration for the free-circulation procedure is to be treated as a grant of the application for amendment.

• (3) An authorisation amended under paragraph (2) only authorises the use of the standard exchange system in relation to the import of the goods declared for the free-circulation procedure in that declaration.

• (4) An authorisation amended under paragraph (2) is subject to such other conditions as may be specified in a notice published by HMRC, which may make different provision for different cases.

• (5) If the declaration for the free-circulation procedure is not accepted the application is to be treated as refused.

Eligibility for authorisation or approval

Period for which an authorisation is to have effect

Retrospective authorisation

Outward processing – goods regarded as domestic goods

28A

• (1) This regulation applies where—

• (a) goods are released to an outward processing procedure;

• (b) the processing of the goods under the procedure consists in their repair by any person without charge;

• (c) there is a breach of—

• (i) the terms of the declaration for the procedure; or

• (ii) any other requirement in relation to the procedure; and

• (d) an HMRC officer is satisfied that the person who caused the breach did not do so for the purposes of—

• (i) avoiding, or enabling any other person to avoid, any Customs obligation that would have applied if the breach had not occurred;

• (ii) preventing a liability to import duty or charges being incurred by any person; or

• (iii) preventing the application of any non-tariff trade policy measure or agricultural policy measure.

• (2) Where this regulation applies, the goods continue to be regarded as domestic goods.

Standard exchange system

Cases in which goods may not be declared for an outward processing procedure

Valuation of goods regarded as chargeable goods

Repair or alteration

31A

• (1) Where paragraph (2) applies, full relief from a liability to import duty is to be given.

• (2) This paragraph applies where—

• (a) goods are declared for an outward processing procedure;

• (b) the processing of the goods under the procedure consists in their repair by any person with charge, or their alteration by any person (whether with or without charge);

• (c) the goods are imported in accordance with the procedure;

• (d) there is no breach of the terms of the declaration for the procedure, or of any other requirement in relation to the procedure, while the procedure has effect; and

• (e) there is an arrangement between Her Majesty’s government in the United Kingdom and the government of the country or territory in which the goods are processed which has the effect that no customs duty is to be applied in relation to those goods.

Authorised use relief – breach of a requirement

34A

• (1) This regulation applies where—

• (a) goods are released to an authorised use procedure;

• (b) a breach of a requirement relating to the procedure gives rise to a liability to import duty under section 4(4)(d) of the Act; and

• (c) an HMRC officer is satisfied that the person who caused the breach did not do so for the purposes of—

• (i) avoiding, or enabling any other person to avoid, any Customs obligation that would have applied if the breach had not occurred;

• (ii) preventing a liability to import duty or charges being incurred by any person; or

• (iii) preventing the application of any non-tariff trade policy measure or agricultural policy measure.

• (2) Where this regulation applies, relief from the liability to import duty arising under section 4(4)(d) of the Act is to be given.

SECTION 1 — Customs warehouses

SECTION 2 — Free zones

Authorisation as a free zone business

18A

• (1) An approval notification issued in relation to an authorisation as a free zone business must specify—

• (a) the free zone or free zones in which—

• (i) goods declared for a free zone procedure may be kept; and

• (ii) any other free zone activity may take place;

• (b) the authorised person;

• (c) if the person is authorised to declare goods for a free zone procedure, that they are so authorised; and

• (d) any free zone activities authorised.

• (2) An authorisation to declare goods for a free zone procedure is subject to the requirements set out in regulation 18B and the conditions provided for in regulation 18C.

• (3) An authorisation to carry out a free zone activity is subject to the conditions provided for in regulation 18C.

Authorisation to declare goods for a free zone procedure – requirements

18B

• (1) Where an authorisation to declare goods for a free zone procedure is granted, the following are requirements of the procedure—

• (a) in a case where the goods are outside a free zone when a declaration of those goods for a free zone procedure is accepted, the authorised person—

• (i) once HMRC have accepted the declaration, ensures that the declared goods are moved directly to a free zone in which the goods are authorised to be kept; and

• (ii) provides the responsible authority for that free zone with details of the declaration and any differences between the goods deposited and the goods declared;

• (b) the authorised person—

• (i) stores, uses or processes the goods themselves or arranges for another free zone business to store, use or process the goods; and

• (ii) ensures such storage, use or processing takes place in accordance with the conditions of the authorisation of the free zone business carrying out those activities;

• (c) where 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, results in the production or manufacture of an approved quantity of the other goods; and

• (d) the holder of the procedure does not export the goods 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 in its standard form, within the meaning given in section 9(2) of the Act;

• (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); and

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

• (2) For the purposes of paragraph (1)(c), 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.

Free zone businesses – conditions

18C

• (1) An authorisation as a free zone business is granted subject to conditions A to C and any other conditions specified under paragraph (6).

• (2) Condition A is that the authorised person does not bring or cause to be brought into a free zone, or declare for a free zone procedure, goods of a description specified in a notice published by HMRC.

• (3) HMRC—

• (a) must publish a notice specifying a description of the goods mentioned in paragraph (2); and

• (b) may specify a description of goods by reference to any matter or circumstance (including the manner in which a customs declaration may be made or is to be made in respect of them).

• (4) Condition B is that the authorised person complies with any requirement of an HMRC officer that goods in the free zone are to be—

• (a) segregated, marked or otherwise identified; or

• (b) produced to an HMRC officer for examination.

• (5) Condition C is that the authorised person does not cause or permit chargeable goods to be removed from the free zone otherwise than in accordance with regulation 18F.

• (6) The authorisation is granted subject to such other conditions as may be specified in the approval notification issued in relation to the authorisation which may include conditions regarding (amongst other things)—

• (a) the type of goods the authorised person may—