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The following may be authorised: importing the goods or having them imported for free circulation with an Authorised Use, and partly or totally assigning these goods to the prescribed Authorised Use, or importing the goods or having them imported for free circulation with an Authorised Use, and transferring the obligations to other persons to complete the Authorised Use who partly or totally assign them to the prescribed Authorised Use, or partly or totally assigning goods imported for free circulation with an Authorised Useand transferring the obligations to them, to complete the prescribed ...

Special Procedures guidance on Customs matters

Special Procedures guidance on Customs matters

Special Procedures guidance on Customs matters

Details The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 and The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020, which give effect to the Temporary Admission document, are amended by The Customs (Northern Ireland) (EU Exit) Regulations 2020, and the document has been updated accordingly. This document lists the goods that can be declared to the Temporary Admission procedure and therefore benefit from reliefs from Customs Duty. Published 17 December 2020 22 December 2020 17 December 2020