Explanatory note

imported goods which are to be cleared at an approved place other than at their port of importation or place of landing or be delivered to a free zone;

goods in transit through the United Kingdom;

goods for exportation which are made available for customs examination prior to their movement to the port or place of exportation at a place approved for such examination or at a place designated by a customs officer; and

goods between a free zone and a place approved by the Commissioners for the clearance out of charge of such goods; such a place and a free zone or between one free zone and another.

provide for the procedures prescribed by the Control of Movement of Goods Regulations 1981 to be extended to the movement of goods into, from and between free zones;

provide for the sealing of goods as an alternative to the sealing of the vehicle or container in which they are carried; and

clarify certain details of procedure.