C1PART 4Declarations
Annotations:
Modifications etc. (not altering text)
C1CHAPTER 2Customs declarations
SECTION 4Customs declarations made by conduct
F1Temporary admission procedure: goods imported at other listed locations27D
1
This regulation applies where goods are—
a
unaccompanied chargeable goods; and
b
imported at an other listed location.
2
An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are—
a
referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or
b
listed in Part B (miscellaneous goods) of the Oral or By conduct list, if at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.
3
The conduct referred to in paragraph (2) is that described in regulation 25(3B).
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.