UK Statutory Instrument SI 2018/1249 United Kingdom

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

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 …

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person11 Trader3 Applicant3 Licence Holder1

Plus 5 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Applicant — also bound by 307 other Acts
Licence Holder — also bound by 225 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Authorisation requirement Regulated
  • Get HMRC authorisation before using special customs proceduresAny Person
s.006 Cases where a declaration is not to be treated as an application for authorisation Regulated
Other duties (1) — Crown / regulator
  • HMRC must notify you promptly if your declaration won't be treated as an authorisation applicationStatutory regulator
s.009 Eligibility for authorisation or approval Regulated
  • Meet eligibility criteria for customs special procedures authorisationApplicant
s.010 Period for which an authorisation is to have effect Regulated
Other duties (1) — Crown / regulator
  • HMRC must limit customs special procedure authorisations to 3 or 5 yearsStatutory regulator
s.012 Declaration to be made in the name of the authorised person Regulated
  • Do not make customs declarations as an unauthorised indirect agentTrader
s.015 Approval to operate a customs warehouse Regulated
  • Comply with conditions of HMRC customs warehouse approvalLicence Holder
s.016 Obligations relating to keeping goods in a customs warehouse Regulated
  • Comply with customs warehouse storage and handling rulesAny Person
s.017 Removal of goods from a customs warehouse Regulated
  • Do not remove goods from a customs warehouse without HMRC approvalAny Person
s.018 Authorisation to declare goods for a free zone procedure – requirements Regulated
  • Manage goods under a free zone procedure — movement, storage, processing and export restrictionsAny Person
s.018 Free zone businesses – conditions Regulated
  • Comply with free zone business conditions on goods, segregation and removalAny Person
s.018 Notification that goods are to be kept in a free zone Regulated
  • Notify HMRC when keeping goods in a free zoneAny Person
s.018 Control of other activities in free zones by responsible authority Regulated
  • Notify HMRC before carrying out activities in a free zoneAny Person
s.018 Removal of goods from free zones Regulated
  • Notify responsible authority before removing goods from a free zoneAny Person
s.018 Liability to import duty where there is a change in the goods Regulated
  • Elect how import duty is calculated for processed goods in a free zoneApplicant
s.022 Authorisation to declare goods for an inward processing procedure – conditions and requirements Regulated
  • Comply with inward processing authorisation conditions and requirementsAny Person
s.023 Liability to import duty where there is a change in the goods Regulated
  • Elect how import duty on processed goods is calculated under inward processingApplicant
s.024 Value of goods where there is a change in the goods Regulated
Other duties (1) — Crown / regulator
  • HMRC must publish notice on valuing goods under inward processingStatutory regulator
s.027 Economic condition – outward processing procedure Regulated
Other duties (1) — Crown / regulator
  • HMRC must not grant outward processing authorisation for sensitive goods if UK producers' interests harmedStatutory regulator
s.028 Authorisation to declare goods for an outward processing procedure Regulated
  • Comply with outward processing authorisation conditions and restrictionsAny Person
s.030 Cases in which goods may not be declared for an outward processing procedure Regulated
  • Do not declare goods for outward processing if export triggers duty refund or agricultural refundTrader
s.037 Authorisation to declare goods for a temporary admission procedure Regulated
Other duties (1) — Crown / regulator
  • HMRC must specify goods and time limits in temporary admission authorisationsStatutory regulator
s.038 Requirements relating to a temporary admission procedure Regulated
  • Meet conditions when using temporary admission customs procedureAny Person
s.044 Record keeping Regulated
  • Keep and preserve customs records for goods under special procedures or in free zonesTrader
40 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.004 Treatment of a declaration as an application for authorisation
s.005 Treatment of a declaration as an application to amend an authorisation
s.007 Cases where a declaration is not to be treated as an application for authorisation or for amendment
s.008 Determination of a declaration treated as an application for authorisation
s.008 Determination of a declaration treated as an application for amendment
s.011 Retrospective authorisation
s.013 Declarations for an outward processing procedure
s.013 Declarations for an outward processing procedure: further provisions
s.014 Eligibility for approval to operate a customs warehouse
s.018 Usual forms of handling – changes in nature of goods
s.018 Authorisation as a free zone business
s.018 Value of goods where there is a change in the goods
s.018 Consequences of determination of liability under regulation 18G
s.018 Usual forms of handling – changes in nature of goods
s.019 Eligibility – inward processing procedure
s.020 Economic condition – inward processing procedure
s.021 Authorisation to declare goods for an inward processing procedure
s.025 Consequences of determination of liability under regulation 23
s.026 Temporary export of goods released to an inward processing procedure
s.028 Outward processing – goods regarded as domestic goods
s.029 Standard exchange system
s.031 Valuation of goods regarded as chargeable goods
s.031 Repair or alteration
s.032 Authorised uses
s.033 Authorisation to declare goods for an authorised use procedure
s.034 Waste and scrap
s.034 Authorised use relief – breach of a requirement
s.035 Application for authorisation to declare goods for a temporary admission procedure
s.036 Eligibility – temporary admission procedure
s.039 Specified goods
s.040 Temporary admission – full relief
s.041 Temporary admission – partial relief
s.042 Transfer of rights and obligations
s.043 Discharge of a special Customs procedure – supplementary provision
s.045 Authorisation to use equivalent goods
s.046 Equivalent goods
s.047 Treatment of equivalent goods
s.048 Animals

Help complying

Guvnor’s practical routes through this instrument.

2 more guides that reference this instrument
Apply for customs warehousing authorisation Apply for inward processing authorisation

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.