Regulation 103 Goods presumed not to be domestic goodsI1 F1

(1)

Goods to which this paragraph applies are presumed not to be domestic goods unless the contrary is shown.

(2)

Paragraph (1) applies to—

(a)

goods that are in Great Britain because they have been imported; and

(b)

goods that have been removed from a free zone otherwise than in accordance with regulation 18F of the special procedures regulations.

Annotations

F1: Reg. 103 substituted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 2(11)