C1PART 4Declarations
C1CHAPTER 2Customs declarations
SECTION 2Customs declarations made orally
C1Temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief materialI1C1C220
1
An individual may make a Customs declaration for a temporary admission procedure M1 orally in respect of goods which are portable musical instruments where the individual—
a
is a qualifying traveller; and
b
the instruments are intended to be used for professional purposes in the United Kingdom.
2
An individual may make a Customs declaration for a temporary admission procedure orally in respect of goods which are—
F1a
packaging which is not intended for sale and is either—
i
imported filled and intended for export (whether filled or unfilled); or
ii
imported empty and intended for export filled;
b
radio or television broadcasting equipment, including a vehicle adapted for use in the production of such broadcasts made by such equipment, if the individual is established outside of the United Kingdom; or
c
intended to be used to relieve the effects of a disaster affecting the United Kingdom.
Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.