318 Discharging goods from free-circulation procedure subject to guarantee
Finance (No 2) Act 2023 (2023 c 30) | Legislation

318  Discharging goods from free-circulation procedure subject to guarantee

(1)     In paragraph 17 of Schedule 1 to TCTA 2018 (releasing and discharging goods to and from Customs procedures), after sub-paragraph (5) insert—

“(5A)     Sub-paragraph (5B) applies where—

(a)     goods are declared for the free-circulation procedure, but

(b)     it is impracticable to

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