Chapter 1 Storage ProcedureC1
- SECTION 1Customs warehouses
- 14Eligibility for approval to operate a customs warehouse
- 15Approval to operate a customs warehouse
- 16Obligations relating to keeping goods in a customs warehouse
- 17Removal of goods from a customs warehouse
- 18Usual forms of handling – changes in nature of goods
- SECTION 2Free zones
- 18AAuthorisation as a free zone business
- 18BAuthorisation to declare goods for a free zone procedure – requirements
- 18CFree zone businesses – conditions
- 18DNotification that goods are to be kept in a free zone
- 18EControl of other activities in free zones by responsible authority
- 18FRemoval of goods from free zones
- 18GLiability to import duty where there is a change in the goods
- 18HValue of goods where there is a change in the goods
- 18IConsequences of determination of liability under regulation 18G
- 18JUsual forms of handling – changes in nature of goods
Annotations
Modifications
- C1
Pt. 4 Ch. 1 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 33; S.I. 2020/1643, reg. 2, Sch.