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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Legal Framework for Customs authorisations and approvals: Specific Use

Legal Act Article Explanation/ Usage
Code A.250 Definition and scope of temporary admission (TA)
    Conditions of authorisation
Code A.251 Time limits for goods to be held under TA
Code A.252 Calculation of import duties and charges for TA partial relief
Code A.254 Scope and definition of end-use
    Conditions of authorisation
    Rules governing rates of yield
    Rules governing waste and scrap
Empowerment to set Delegated Acts (DA), DA provisions set out:    
Code A.253 The types of specific use allowed under TA
    The conditions for obtaining total or partial relief from duty for goods imported to TA
DA  A.161  Exemptions from applicants being required to be established in the EU for end use in exceptional circumstances
DA A.162 Competent Office for non-EU applicants
DA A.204 Requirement for goods under TA to remain in an unaltered state except for repair and maintenance for preservation
DA A.205 Designating the authorising office for TA
DA A.206 Calculation and payment of import duty on TA goods with partial relief
DA A.207 to A.237 Stipulate the conditions for TA in respect of each specific use
DA A.238 Indication of TA procedure on the customs declaration
DA A.239 Obligations of authorisation holders for end-use
IA A.322 Discharge of TA for rail transport, pallets and containers
IA A.323 Special discharge arrangements for events or sale