# Taxation (Cross-border Trade) Act 2018, Paragraph 13


A declaration of goods for “an authorised use procedure” is a declaration that the goods are to be subject to use of a description specified in regulations made by HMRC Commissioners.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/2/paragraph/13 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.