{
  "url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27B",
  "json_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27B.json",
  "legislation": "uksi/2018/1248",
  "legislation_title": "The Customs (Import Duty) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018",
  "path": "regulation/27B",
  "kind": "regulation",
  "number": "27B",
  "heading": "Temporary admission procedure: pleasure craft",
  "text": "(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 pleasure craft, 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.\n(2) The conduct referred to in paragraph (1) is that described in regulation 26B(3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 27B, 27C inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 11(8); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 27B(1) substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 4(8)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1248/regulation/27B",
    "retrieved_at": "2026-10-28T22:51:35.418231+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}