http://www.legislation.gov.uk/id/ukpga/2018/22/schedule/2

SCHEDULES

SCHEDULE 2Special Customs procedures

PART 4Inward processing procedure

Meaning of goods declared for “an inward processing procedure” in the supplementary form

I1 I211

A declaration of goods for “an inward processing procedure” in the supplementary form is a declaration—

that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released for free circulation in F1Great Britain,

F2aa

that the goods are to be subject to any operation designed to secure that they comply with requirements that must be met before the goods can lawfully be released in accordance with Union customs legislation to a procedure corresponding to the free-circulation procedure, or

b

that the goods are to be subject to any operation designed to preserve them, improve their appearance or marketable quality or otherwise prepare them for distribution or resale.