# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 27: Temporary admission procedure: miscellaneous goods and other goods


(1) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods which are—
(a) portable musical instruments where the individual—
(i) is a qualifying traveller; and
(ii) the instruments are intended to be used for professional purposes in the United Kingdom;
(b) intended to be used to relieve the effects of a disaster affecting the United Kingdom; or
(c) listed in Part E (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 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made.
(1A) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) 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—
(a) 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; and
(b) an application for approval to do so is granted under regulation 27ZA(3) (application for approval to make declaration by conduct under regulation 27(1A)).
(2) The conduct referred to in paragraphs (1) and (1A) is—
(a) where the goods are imported at a RoRo listed location, that described in regulation 24(2) or 25(3A);
(b) where the goods are imported at an other listed location, that described in regulation 24(2) or 25(3B);
(c) in any other case, that described in regulation 24(2) or 25(2).
(3) An individual may make a Customs declaration for a temporary admission procedure ... in respect of goods which are listed in Part F (means of transport, pallets and containers) of the Oral or By conduct list, if 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 by the conduct described in—
(a) where the goods are imported at a RoRo listed location, regulation 25(3A);
(b) where the goods are imported at an other listed location, regulation 25(3B); or
(c) in any other case, regulation 25(2).
(4) A declaration by conduct made under paragraph (1A) must comply with any conditions specified under regulation 27ZA(5).

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/27 (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.