SCHEDULES
SCHEDULE 2Special Customs procedures
PART 5Authorised use procedure
Meaning of goods declared for “an authorised use procedure”
I113
A declaration of goods for “an authorised use procedure” is a declaration that the goods are to be subject to use of a description specified in regulations made by HMRC Commissioners.
Other requirements in relation to authorised use procedure
I214
HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to an authorised use procedure in respect of goods declared for the procedure.