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The Temporary Importation (Commercial Vehicles and Aircraft) Regulations 1961

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2.  The importer shall at the time of importation—

(a)produce the vehicle or aircraft to the officer for examination,

(b)produce to the officer all documents in his possession which relate to the ownership or foreign registration of the vehicle or aircraft or which in the opinion of the officer might affect the entitlement to delivery of the vehicle or aircraft without payment of duty,

(c)if, and as, the Commissioners require, give security for payment of the duty and for compliance with these regulations either—

(i)by producing a carnet for the vehicle or aircraft issued either to the importer by name, or to another person whose principal place of business is outside the United Kingdom, or

(ii)by entering into a bond with sureties acceptable to the officer, or

(iii)by depositing such sum of money or giving such other security as the officer may require,

(d)furnish to the officer such documents in such form and containing such particulars as the officer may require.

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