SCHEDULES

SCHEDULE 2Special Customs procedures

PART 3Transit procedure

Deeming a declaration for a transit procedure to be made

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.

(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.