UK Statutory Instrument
2018
United Kingdom
The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
At a glance
Enforced by
What's here
23 compliance obligations, 2 practical guides
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 11
- Trader 3
- Applicant 3
- Licence Holder 1
Plus 5 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
2 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
Applicants also bound by 294 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 46 duties
- Human Medicines Regulations 2012 2012 30 duties
- The Land Registration Rules 2003 2003 25 duties
- Value Added Tax Regulations 1995 1995 18 duties
- Space Industry Regulations 2021 2021 14 duties
Licence Holders also bound by 221 other Acts (top 5 shown)
- Petroleum (Current Model Clauses) Order 1999 1999 317 duties
- The Petroleum Licensing (Exploration and Production) (Seaward and Landward Areas) Regulations 2004 2004 123 duties
- Human Medicines Regulations 2012 2012 76 duties
- Space Industry Regulations 2021 2021 68 duties
- The Petroleum (Production) (Landward Areas) Regulations 1991 1991 65 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Authorisation requirement
- Get HMRC authorisation before using special customs procedures Any Person
Cases where a declaration is not to be treated as an application for authorisation
Other duties (1) — Crown / regulator
- HMRC must notify you promptly if your declaration won't be treated as an authorisation application Statutory regulator
Eligibility for authorisation or approval
- Meet eligibility criteria for customs special procedures authorisation Applicant
Period for which an authorisation is to have effect
Other duties (1) — Crown / regulator
- HMRC must limit customs special procedure authorisations to 3 or 5 years Statutory regulator
Declaration to be made in the name of the authorised person
- Do not make customs declarations as an unauthorised indirect agent Trader
Approval to operate a customs warehouse
- Comply with conditions of HMRC customs warehouse approval Licence Holder
Obligations relating to keeping goods in a customs warehouse
- Comply with customs warehouse storage and handling rules Any Person
Removal of goods from a customs warehouse
- Do not remove goods from a customs warehouse without HMRC approval Any Person
Authorisation to declare goods for a free zone procedure – requirements
- Manage goods under a free zone procedure — movement, storage, processing and export restrictions Any Person
Free zone businesses – conditions
- Comply with free zone business conditions on goods, segregation and removal Any Person
Notification that goods are to be kept in a free zone
- Notify HMRC when keeping goods in a free zone Any Person
Control of other activities in free zones by responsible authority
- Notify HMRC before carrying out activities in a free zone Any Person
Removal of goods from free zones
- Notify responsible authority before removing goods from a free zone Any Person
Liability to import duty where there is a change in the goods
- Elect how import duty is calculated for processed goods in a free zone Applicant
Authorisation to declare goods for an inward processing procedure – conditions and requirements
- Comply with inward processing authorisation conditions and requirements Any Person
Liability to import duty where there is a change in the goods
- Elect how import duty on processed goods is calculated under inward processing Applicant
Value of goods where there is a change in the goods
Other duties (1) — Crown / regulator
- HMRC must publish notice on valuing goods under inward processing Statutory regulator
Economic condition – outward processing procedure
Other duties (1) — Crown / regulator
- HMRC must not grant outward processing authorisation for sensitive goods if UK producers' interests harmed Statutory regulator
Authorisation to declare goods for an outward processing procedure
- Comply with outward processing authorisation conditions and restrictions Any Person
Cases in which goods may not be declared for an outward processing procedure
- Do not declare goods for outward processing if export triggers duty refund or agricultural refund Trader
Authorisation to declare goods for a temporary admission procedure
Other duties (1) — Crown / regulator
- HMRC must specify goods and time limits in temporary admission authorisations Statutory regulator
Requirements relating to a temporary admission procedure
- Meet conditions when using temporary admission customs procedure Any Person
Record keeping
- Keep and preserve customs records for goods under special procedures or in free zones Trader
Browse 40 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Treatment of a declaration as an application for authorisation
Treatment of a declaration as an application to amend an authorisation
Cases where a declaration is not to be treated as an application for authorisation or for amendment
Determination of a declaration treated as an application for authorisation
Determination of a declaration treated as an application for amendment
Retrospective authorisation
Declarations for an outward processing procedure
Declarations for an outward processing procedure: further provisions
Eligibility for approval to operate a customs warehouse
Usual forms of handling – changes in nature of goods
Authorisation as a free zone business
Value of goods where there is a change in the goods
Consequences of determination of liability under regulation 18G
Usual forms of handling – changes in nature of goods
Eligibility – inward processing procedure
Economic condition – inward processing procedure
Authorisation to declare goods for an inward processing procedure
Consequences of determination of liability under regulation 23
Temporary export of goods released to an inward processing procedure
Outward processing – goods regarded as domestic goods
Standard exchange system
Valuation of goods regarded as chargeable goods
Repair or alteration
Authorised uses
Authorisation to declare goods for an authorised use procedure
Waste and scrap
Authorised use relief – breach of a requirement
Application for authorisation to declare goods for a temporary admission procedure
Eligibility – temporary admission procedure
Specified goods
Temporary admission – full relief
Temporary admission – partial relief
Transfer of rights and obligations
Discharge of a special Customs procedure – supplementary provision
Authorisation to use equivalent goods
Equivalent goods
Treatment of equivalent goods
Animals
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.