Regulation 26D Free-circulation procedure: goods imported at other listed locationsF1

the goods are unaccompanied chargeable goods;

the goods are imported at an other listed location; and

at the time of import F2full relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made F3by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document.