SCHEDULES
SCHEDULE 2

Special Customs procedures
PART 4

Inward processing procedure

Requirements in relation to inward processing procedure in the supplementary form
12
1
HMRC Commissioners may by regulations make provision imposing requirements on any person in relation to an inward processing procedure in the supplementary form in respect of goods declared for the procedure.
2
The provision that may be made by the regulations includes provision that may be made by or under paragraph 9 or 10.
Sch. 2 para. 12 in force for specified purposes at 13.9.2018, see s. 57(1)(a)