# The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Regulation 40: Temporary admission – full relief


(1) Where paragraph (2) applies, full relief from a liability to import duty is to be given.
(2) This paragraph applies where—
(a) chargeable goods—
(i) are declared for a temporary admission procedure;
(ii) HMRC accept the declaration; and
(iii) a liability to import duty arises in relation to those goods;
(b) the goods fall within the description of goods given in any section of the temporary admission document; and
(c) any eligibility criteria described in the section are met;
(3) Where full relief is to be given under this regulation any conditions specified in the section of the temporary admission document within which those goods fall apply and are requirements of the procedure.

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Source: https://www.legislation.gov.uk/uksi/2018/1249/regulation/40 (the official version)
Page: https://openlegislation.uk/customs-special-procedures-and-outward-processing-eu-exit-regulations-2018/regulation-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.