Article 2 F1

In this Order—

• “temporary admission with full customs duty relief” means—

  1. (a)

     in Great Britain, the temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, where full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;

  2. (b)

     in Northern Ireland, the customs procedure for temporary importation with total relief from import duties provided for in Articles 250, 251 and 253 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in Northern Ireland as a result of section 7A of the F2European Union (Withdrawal) Act 2018;

• “work of art” has the same meaning as in section 21 of the Value Added Tax Act 1994.