15U.K.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 [F1or are removed to Northern Ireland].
Textual Amendments
F1Words in Sch. 2 para. 15(b) inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 9(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9
Modifications etc. (not altering text)
C1Sch. 2 para. 15(b) modified (31.12.2020) by The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (S.I. 2019/385), regs. 1(2), 3(7) (with reg. 2); S.I. 2020/1643, reg. 2, Sch. (as amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 40(2)(3); S.I. 2020/1643, reg. 2, Sch.)
Commencement Information
I1Sch. 2 para. 15 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
I2Sch. 2 para. 15 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 4(a)