Regulation 21 Temporary admission procedure: miscellaneous goods and other goodsC1F1
An individual may make a Customs declaration for a temporary admission procedure orally in respect of the goods listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import full relief from import duty is available under regulation 40 (temporary admission - full relief) of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made.
An individual may make a Customs declaration for a temporary admission procedure orally in respect of goods falling within a description given in section 26 (other goods (occasional imports)) or 27 (other goods (no economic effect)) of the temporary admission document where—
at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made;
an application for approval to do so is granted under regulation 21A(3) (application for approval to make oral declaration under regulation 21(2)).
An oral declaration made under paragraph (2) must comply with any conditions specified under regulation 21A(5).
Annotations
Textual amendments
- F1
Reg. 21 substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(3)
Modifications
- C1
Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.