OpenLegislation

Regulation 14 Eligibility for approval to operate a customs warehouseC1I1

(1)

This regulation applies to a person who owns, operates or otherwise uses premises which the person intends to operate as a customs warehouse.

(2)

HMRC may approve the person to operate the premises as a customs warehouse only if an HMRC officer is satisfied that—

(a)

the person will use the premises, or will only permit the premises to be used, primarily for the storage of goods;

(b)

the person has a satisfactory logistical system to record the movement of goods into, within and out of the premises;

(c)

where the person intends to operate premises as a public customs warehouse, there is sufficient potential trade for a public customs warehouse to be viable; and

(d)

where the person intends to operate premises as a private customs warehouse, there would be sufficient benefit to the applicant to justify approval.

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.

Commencement

I1

Reg. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.