# The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 27F: Storage procedure: free zones


(1) A free zone business may make a Customs declaration for a free zone procedure by the conduct described in paragraph (2) in respect of goods that have been received in the free zone by or on behalf of the free zone business if—
(a) the free zone business is authorised to declare goods for a free zone procedure;
(b) the free zone business, or a person acting with their authority, has made an entry in that business’s commercial records containing the particulars specified in a notice published by HMRC;
(c) any requirement to give a notification that goods are to be kept in a free zone under regulation 18D(1) of the special procedures regulations has been complied with; and
(d) the case is not one set out in version 1 of the document dated 14 October entitled “Cases where goods cannot be declared by conduct or are not treated as declared for a free zone procedure on discharge of a transit procedure in a free zone”.
(2) The conduct referred to in paragraph (1) is where—
(a) in a case where the free zone business has received the goods from a place outside the free zone, it has notified a responsible authority for that free zone that the goods have been received;
(b) in a case where goods subject to a free zone procedure have been transferred from another free zone business within the free zone, the recipient free zone business has notified a responsible authority for that free zone of the transfer.
(3) A notification under paragraph (2) must—
(a) contain the matters; and
(b) be made in the form and manner,
specified in a notice published by HMRC.
(4) HMRC must publish—
(a) a notice specifying the particulars referred to in paragraph (1)(b); and
(b) a notice specifying the requirements referred to in paragraph (3).
(5) Regulation 23(2)—
(a) applies to a Customs declaration made by conduct described in paragraph (2)(a) only to the extent that a previous Customs declaration made in respect of the goods was a declaration for—
(i) a transit procedure, where the goods enter the free zone under that procedure; or
(ii) a free zone procedure; and
(b) does not apply to a Customs declaration made by conduct described in paragraph (2)(b).
(6) Regulation 23(3) applies to a Customs declaration made by the conduct described in paragraph (2) as if sub-paragraph (b) of regulation 23(3) were omitted.

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Source: https://www.legislation.gov.uk/uksi/2018/1248/regulation/27F (the official version)
Page: https://openlegislation.uk/customs-import-duty-eu-exit-regulations-2018/regulation-27F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.