7(1)Regulations made by HMRC Commissioners may make provision, in specified cases, for treating a person as having declared goods for a transit procedure.U.K.
(2)The regulations may make provision for treating a transit procedure for which goods are declared as a result of this paragraph as discharged in specified cases.
Commencement Information
I1Sch. 2 para. 7 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 2 para. 7 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)