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The Temporary Importation (Commercial Vehicles and Aircraft) Regulations 1961

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7.  The importer shall—

(a)at the time of importation of such parts or accessories, if the Commissioners so require, deposit in accordance with the officer's directions such sum of money for securing the duty and compliance with these Regulations, and produce such documents and give such information, as the officer may require,

(b)use the spare parts or accessories solely for incorporation in, or with, the vehicle,

(c)re-export the spare parts or accessories in, or with, the vehicle before the expiration of the period specified in Regulation 4 of these Regulations which is applicable to that vehicle, and

(d)at the time of re-exportation, unless the Commissioners otherwise permit, produce to the officer all used or defective parts or accessories as have been displaced during the incorporation in, or use with, the vehicle by the imported spare parts or accessories, and—

(i)re-export such displaced parts or accessories, or

(ii)destroy them under such conditions as the Commissioners may specify, or

(iii)if the Commissioners so permit, abandon them to the Crown.

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