# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 27D: Temporary admission procedure: goods imported at other listed locations


(1) This regulation applies where goods are—
(a) unaccompanied chargeable goods; and
(b) imported at an other listed location.
(2) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are—
(a) referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or
(b) listed in Part B (miscellaneous goods) of the Oral or By conduct list, 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.
(3) The conduct referred to in paragraph (2) is that described in regulation 25(3B).

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