36 Outward processing procedure
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

36  Outward processing procedure

(1)     This section applies if—

(a)     domestic goods have been presented to Customs on export, and

(b)     the goods are declared for an outward processing procedure.

(2)     A declaration of goods for “an outward processing procedure” is a declaration—

(a)     that the goods are to be exported from the United Kingdom [as a result of the removal of the goods from Great Britain] in order to be processed outside the United Kingdom [as a result of the removal of the goods from Great Britain],

(b)     that the processing is to take place during a temporary period at the end of which the goods are to be imported into the United Kingdom [and removed to Great Britain (whether in the course of that importation

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