# Taxation (Cross-border Trade) Act 2018, Paragraph 15

Extent: E+W+S+N.I.

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
(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 or are removed to Northern Ireland.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/2/paragraph/15 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-2/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.