Regulation 27 Temporary admission procedure: miscellaneous goods and other goodsC1F9I1

portable musical instruments where the individual—

intended to be used to relieve the effects of a disaster affecting the United Kingdom; or

listed in Part E (miscellaneous goods) of the Oral or By conduct list, if at the time of import F1full 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.

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

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)).

where the goods are imported at a RoRo listed location, that described in regulation 24(2) or 25(3A);

where the goods are imported at an other listed location, that described in regulation 24(2) or 25(3B);

in any other case, that described in regulation 24(2) or 25(2).

where the goods are imported at a RoRo listed location, regulation 25(3A);

where the goods are imported at an other listed location, regulation 25(3B); or

in any other case, regulation 25(2).