Part 4 Inward Processing Procedure
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Part 4 Inward Processing Procedure

Introduction

8

A declaration of goods for “an inward processing procedure†may be—

(a)     a declaration in the standard form (which is dealt with by paragraphs 9 and 10), or

(b)     a declaration in the supplementary form (which is dealt with by paragraphs 11 and 12).

Meaning of goods declared for “an inward processing procedure†in the standard form

9

(1)     A declaration of goods for “an inward processing procedure†in the standard form is a declaration—

(a)     that the goods are to be imported into the United Kingdom in order to be processed [in Great Britain],

(b)     that the processing is to take place during a temporary period,

(c)     that the processing is to consist of qualifying processing activities, and

(d)     that the processing of the goods is to be carried out in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners.

(2)     The temporary period during which the processing is to take place is the period specified in a notice given to the person making the declaration by an HMRC officer.

(3)

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