Version Superseded: 17/12/2020
Point in time view as at 13/09/2018.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018,
PART 6
.
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.
Commencement Information
I1Sch. 2 para. 15 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
16U.K.HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a temporary admission procedure in respect of goods declared for the procedure.
Commencement Information
I2Sch. 2 para. 16 in force for specified purposes at 13.9.2018, see s. 57(1)(a)
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