Regulation 27C Temporary admission procedure: private aircraftF1

(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 private aircraft, if—

(a)

the aircraft lands for the first time after its arrival in the United Kingdom from a place outside the United Kingdom at—

(i)

a customs and excise airport; or

(ii)

any other place at which the aircraft is permitted to land by HMRC Commissioners under section 21(1) of CEMA 1979; and

(b)

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.

(2)

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