Section 145 | Goods processed under a special customs procedure

(1)Subsection (2) applies where—

(a)a CBAM good has been declared for a special customs procedure,

(b)the CBAM good is processed under the procedure,

(c)the processing produces a good that is not a CBAM good, and

(d)that good is imported into the United Kingdom.

(2)When the good that is not a CBAM good is first imported as described in section 144, CBAM is charged on so much of the emissions embodied in that good as were embodied in the CBAM good when it was declared for the special customs procedure.

(3)References in this Part to a CBAM good include a reference to a good imported in the circumstances described in subsection (1).

(4)In this section, “special customs procedure” means—

(a)a special Customs procedure (within the meaning of section 3(4) of TCTA 2018);

(b)a special procedure provided for by Title 7 of UCC 2013, other than the outward processing procedure.