Regulation 18D Notification that goods are to be kept in a free zoneF1

(1)

A notification that goods are to be kept in a free zone must be given to HMRC—

(a)

in relation to goods of a description specified in a notice published by HMRC; and

(b)

by the person specified in a notice published by HMRC.

(2)

The notification referred to in paragraph (1) must—

(a)

contain the matters;

(b)

be accompanied by the documents

(c)

be made in the form and manner; and

(d)

be given within the period,

specified in a notice published by HMRC.

(3)

A notice published under paragraph (1) or (2) may make different provision for different cases.

(4)

If HMRC publish a notice under paragraph (1)(a), they must publish a notice under paragraphs (1)(b) and (2).

Annotations

F1: Pt. 4 Ch. 1 Section 2 inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 3(13)

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.