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.