top of page

UK: CSPOP 18: Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

(P) The rules for special customs procedures. Summary + Notices here, to help businesses to comply with the law.


These Regulations make provision under Part 1 of the Taxation (Cross-border) Trade Act 2018 (“the Act”) in relation to outward processing and special Customs procedures, other than transit.


These procedures are defined in sections 3 and 36 of the Act.


These Regulations replace provisions in European Union legislation which will cease to have effect when the United Kingdom ceases to be a member of the European Union.


These Regulations are made alongside the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) which make further provisions under Part 1 of the Act relating to import duty.


Structure

Introductory Text


PART 1 Introductory Provisions

PART 2 Authorisation and Approval

PART 3 Declarations

PART 4 Procedure-specific Rules

PART 5 General Rules

Signature

Explanatory Note


Citation, commencement and interpretation

Part 1 makes provisions in relation to citation, commencement and interpretation:

  • The Act” means the Taxation (Cross-border) Trade Act 2018;“the import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018(1);

  • “accompanied baggage” means baggage which—

  • (a)accompanies an individual when arriving in the United Kingdom; or

  • (b)would have so accompanied an individual had the baggage not been delayed in transit to the United Kingdom;

  • “agricultural policy measure” means a provision made by or under any enactment relating to the import and export of the goods specified at points (1), (2) and (3) of the document entitled “Sensitive Goods” published on 27 November 2018(2);

  • “approval notification” means a notification issued under regulation 89 of the import duty regulations;

  • “charges” has the meaning given in regulation 94 of the import duty regulations;

  • “classification code” means the eight-digit code given to goods in accordance with section 8(1)(b) of the Act;

  • “Customs obligation” means any obligation or requirement imposed by or under

    1. Part 1 of the Act;

    2. CEMA 1979(3);

    3. the EU Customs Code as it had effect before exit day; or

    4. after exit day—

      1. the EU Customs Code except the EUCL; or

      2. the EUCL insofar as it continues to have effect as provided by Part 15 of the import duty regulations;

  • “customs warehouse” means premises owned, occupied or otherwise used by a person who is approved by HMRC under these Regulations to operate the premises as a place to keep goods declared for a storage procedure;

  • “the Delegated Regulation” means the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning provisions of the Union Customs Code;

  • “equivalent chargeable goods” means chargeable goods that are of the same, or of substantially the same, description as domestic goods intended to be declared for an outward processing procedure;

  • “equivalent goods” means equivalent domestic goods(8) and equivalent chargeable goods;“established in the United Kingdom” means—

    1. in the case of an individual, where the individual is resident in the United Kingdom; or

    2. )in all other cases, where the person—

      1. (i)has a registered office in the United Kingdom; or

      2. (ii)has a permanent place in the United Kingdom from which the person carries out activities for which the person is constituted to perform;

  • “EUCL” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Act;

  • “EU Customs Code” means—

    1. the UCC;

    2. the Delegated Regulation; and

    3. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code;

  • “holder of a procedure” means—

    1. a person in whose name, or on whose behalf, goods have been declared for a relevant non-transit Part 1 procedure; or

    2. a person to whom rights and obligations in relation to goods declared for a relevant non-transit Part 1 procedure have been transferred under regulation 42,

and “holder of the procedure” is to be construed accordingly;


  • “non-commercial goods” means goods—

    1. which are provided by one individual to another;

    2. where no payment is made, directly or indirectly, for the goods by the recipient;

    3. which are for the personal use of the recipient; and

    4. which do not form part of a series of consignments of goods made between the individuals;

  • “non-tariff trade policy measure” means a provision made by or under any enactment relating to government policy in respect of international trade in goods, other than provisions relating to the amount of import duty;“non-transit Part 1 procedure” means—

    1. a Customs procedure other than a transit procedure; or

    2. an outward processing procedure;

  • “Part 1 procedure” means a Customs procedure or an outward processing procedure;

  • “personal gifts” means goods contained within accompanied baggage of a qualifying traveller which—

    1. are intended for an individual’s personal use;

    2. are not imported for commercial purposes; and

    3. do not form part of a series of consignments of goods imported by the qualifying traveller;

  • “private customs warehouse” means a customs warehouse that may only be used to store goods by the person approved to operate that warehouse;

  • “processed goods” means goods which have been released to a relevant non-transit Part 1 procedure and processed in accordance with that procedure;“public customs warehouse” means a customs warehouse that may be used to store goods by any person;

  • “qualifying traveller” means an individual who— (a)is not resident in the United Kingdom and is arriving in the United Kingdom for a temporary stay; or (b)is resident in the United Kingdom and is returning after a temporary stay outside the United Kingdom;

  • “relevant non-transit Part 1 procedure” means— (a)a special Customs procedure(11) other than a transit procedure; or (b)an outward processing procedure;

  • “replacement goods” has the meaning given in regulation 5(3);“sensitive goods” means the goods of a type listed in the document entitled “Sensitive Goods” published on 27 November 2018(12);“standard exchange system” has the meaning given in regulation 5(3)

  • “the temporary admission document” means the document entitled “Temporary Admission: Eligible Goods and Conditions for Relief” published on 27 November 2018(13);

  • “UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code.


Authorisation and approvals

Part 2 makes provisions in relation to authorisation and approvals. In particular, this Part:

  • specifies the activities relating to outward processing and non-transit special Customs procedures that may only be carried out by a person who is authorised or approved to do so;

  • makes provision for declarations of goods to be treated as an application for authorisation or amendment of an approval;

  • specifies eligibility criteria for authorisation or approval that apply to more than one procedure;

  • makes provision in relation to the period for which an authorisation is to have an effect and the circumstances in which authorisation may have effect from a time before the application for it is made.


Regulation 11 provides for circumstances in which authorisation may have effect from a time before the application for it is made. This retrospective effect is authorised by paragraph 1(2)(i) of Schedule 2 to the Act.


Outward processing and non-transit special Customs procedures

Part 3 makes provisions in relation to declarations for outward processing and non-transit special Customs procedures.


Eligibility, conditions of approval or authorisation and requirements

Part 4 sets out the rules that apply to each procedure in relation to eligibility, conditions of approval or authorisation and requirements of the procedure and other matters relating to the operation of the procedure.


Other general rules

Part 5 sets out other general rules relating to outward processing and non-transit special Customs procedures, including the circumstances in which rights and obligations in relation to the procedures may be transferred and the use of equivalent goods.


List of sensitive goods

This sensitive goods document lists the goods which can be declared as sensitive for the purpose of Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision) (EU Exit) Regulations 2020.

Sensitive_Goods_-_Final
.pdf
Download PDF • 206KB


Download the law

The Customs (Special Procedures and Outward) Regulations 2018
.pdf
Download PDF • 1.31MB

 

Statutory guidance

Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

The below document provides the text of the notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.


5 November 2021

NOTICE CIDER 2018
.pdf
Download PDF • 399KB


23 views0 comments

Comments


bottom of page