11U.K.A declaration of goods for “an inward processing procedure” in the supplementary form is a declaration—
(a)that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released for free circulation in [F1Great Britain,]
[F2(aa)that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released in accordance with Union customs legislation to a procedure corresponding to the free-circulation procedure, or]
(b)that the goods are to be subject to any operation designed to preserve them, improve their appearance or marketable quality or otherwise prepare them for distribution or resale.
Textual Amendments
F1Words in Sch. 2 para. 11(a) substituted (17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 9(5)(a) (with Sch. 2 para. 7(7)-(9))
F2Sch. 2 para. 11(aa) inserted (17.12.2020 for specified purposes) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 9(5)(b) (with Sch. 2 para. 7(7)-(9))
Commencement Information
I1Sch. 2 para. 11 in force for specified purposes at 13.9.2018, see s. 57(1)(a)