# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 27B: Temporary admission procedure: pleasure craft


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

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