Regulation 27B Temporary admission procedure: pleasure craftF1

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 pleasure craft, if at the time of import F2full 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.

The conduct referred to in paragraph (1) is that described in regulation 26B(3).