Part 1 Entitlement to Declare Goods for Special Customs Procedures
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

SCHEDULE 2 Special Customs Procedures

Section 3(6)

Part 1 Entitlement to Declare Goods for Special Customs Procedures

1

(1)     HMRC Commissioners may by regulations make provision entitling a person to declare goods for a special Customs procedure only if—

(a)     the person is authorised in accordance with provision made by or under the regulations, and

(b)     any other specified conditions are met in relation to the making of the declaration (for example, the giving of information or documents to HMRC).

(2)     The provision that the regulations may make in respect of authorisations includes

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