Schedule 9ZB, Part 1, paragraph 2(3)

Subsections (2) to (7) of section 21 apply in relation to such goods (and sub-paragraph (1) is subject to those subsections) as if— the reference in subsection (2) to the rules mentioned in subsection (1) of that section were to the rules mentioned in sub-paragraph (1); in subsection (2)(c), after “United Kingdom” there were inserted “ or a member State ”; the reference in subsection (2A) to the temporary admission procedure under Part 1 of TCTA 2018 were to the procedure that corresponds to that procedure under Union customs legislation.

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Source: legislation.gov.uk · retrieved 2026-07-28