GOV.UK
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 |