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Paragraph 15 I1I2

United Kingdom

A declaration of goods for “a temporary admission procedure” is a declaration—

(a)

that the goods are of a description specified in regulations made by HMRC Commissioners, and

C1(b)

that the goods are to be used for a period specified in regulations made by HMRC Commissioners before the goods are exported from the United Kingdom in accordance with the applicable export provisions F1or are removed to Northern Ireland.

Annotations

Textual amendments

F1

Words in Sch. 2 para. 15(b) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 9(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Modifications

C1

Sch. 2 para. 15(b) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(7) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)

Commencement

I1

Sch. 2 para. 15 in force for specified purposes at 13.9.2018, see s. 57(1)(a)

I2

Sch. 2 para. 15 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)