Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 2 Special Customs procedures

PART 6 Temporary admission procedure

Meaning of goods declared for “a temporary admission procedure”

15 A declaration of goods for “a temporary admission procedure” is a declaration—

(a) that the goods are of a description specified in regulations made by HMRC Commissioners, and

(b) that the goods are to be used for a period specified in regulations made by HMRC Commissioners before the goods are exported from the United Kingdom in accordance with the applicable export provisions.

Other requirements in relation to temporary admission procedure

16 HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a temporary admission procedure in respect of goods declared for the procedure.