Discharge of a temporary admission procedureI1I2C14
1
This regulation applies where goods (“the declared goods”) have been declared for a temporary admission procedure.
2
This paragraph applies where—
a
the declared goods—
i
fall within a description given in one of the following sections of the temporary admission document—
aa
section 1 (pallets); or
bb
paragraph (a) of section 7 (means of transport – full relief for persons established in the United Kingdom); or
ii
are containers subject to arrangements set out in the Convention on Customs Treatment of Pool Containers used in International Transport (Geneva, January 21, 1994) M1; and
b
goods of the same type, or of the same description and value, as the declared goods are exported by—
i
the holder of the procedure; or
ii
a person acting on behalf of, or with the agreement of, the holder of the procedure.
3
Where paragraph (2) applies, for the purposes of Part 1 of the Act, the declared goods are to be treated as if, on the date the export referred to in paragraph (2)(b) took place—
a
the declared goods were declared for the free-circulation procedure;
b
HMRC accepted that declaration; and
c
the procedure was discharged.
4
This paragraph applies where—
a
the declared goods are not goods subject to excise duty within the meaning given in section 53 of the Act;
b
the declared goods fall within a description in the first two paragraphs of section 25 of the temporary admission document (goods for events or for sale in certain situations);
c
the declared goods are distributed free of charge to members of the public at an event described in those paragraphs of that section; and
d
an HMRC officer is satisfied that the quantity of goods distributed is reasonable, taking into consideration—
i
the nature of the event described in that section of the temporary admission document;
ii
the number of visitors at the event; and
iii
the extent of the participation of the holder of the procedure in the event.
5
Where paragraph (4) applies, for the purposes of Part 1 of the Act, the declared goods are to be treated as if, on the date they were distributed—
a
the declared goods were declared for the free-circulation procedure;
b
HMRC accepted that declaration; and
c
the procedure was discharged.
6
This paragraph applies where—
a
the declared goods are not goods subject to excise duty within the meaning given in section 53 of the Act;
b
the declared goods fall within a description in the first two paragraphs of section 25 of the temporary admission document (goods for events or for sale in certain situations);
c
part of the declared goods (“the remaining section 25 goods”) remains following the consumption or destruction of declared goods at an event described in those paragraphs of that section;
d
the remaining section 25 goods are rendered unusable for the purpose for which they were imported; and
e
an HMRC officer is satisfied that the quantity of goods consumed or destroyed is reasonable, taking into consideration—
i
the nature of the event described in those paragraphs of that section;
ii
the number of visitors at the event; and
iii
the extent of the participation of the holder of the procedure in the event.
7
This paragraph applies where—
a
the declared goods fall within a description in the first two paragraphs of section 29 of the temporary admission document (goods covered by NATO form 302);
b
part of the declared goods (“the remaining section 29 goods”) remains following the consumption or destruction of declared goods in the course of the military activity described in that section;
c
the remaining section 29 goods are rendered unusable for the purpose for which they were imported; and
d
an HMRC officer is satisfied that the quantity of goods consumed or destroyed corresponds to the nature of the military activity described in that section.
8
Where paragraph (6) or (7) applies, for the purposes of Part 1 of the Act, the remaining goods are to be treated as if on the date of the consumption or destruction—
a
the remaining goods were declared for the free-circulation procedure;
b
HMRC accepted that declaration; and
c
the procedure was discharged.
9
In paragraph (8) “the remaining goods” means goods which are “remaining section 25 goods” or “remaining section 29 goods”, as the case may be.