Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
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Version Superseded: 01/08/2021
Point in time view as at 31/12/2020. This version of this provision has been superseded.
There are currently no known outstanding effects by UK legislation for Regulation (EU) No 952/2013 of the European Parliament and of the Council, Article 252.
1.The amount of import duty in respect of goods placed under the temporary admission procedure with partial relief from import duty shall be set at 3 % of the amount of import duty which would have been payable on those goods had they been released for free circulation on the date on which they were placed under the temporary admission procedure.
That amount shall be payable for every month or fraction of a month during which the goods have been placed under the temporary admission procedure with partial relief from import duty.
2.The amount of import duty shall not exceed that which would have been payable if the goods in question had been released for free circulation on the date on which they were placed under the temporary admission procedure.
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