Regulation 18E Control of other activities in free zones by responsible authorityF1

(1)

Subject to paragraph (5), a person must not carry out any industrial, commercial or service activity in a free zone unless HMRC have been notified of an intention to carry out that activity before it is commenced.

(2)

The notification referred to in paragraph (1) must be made by—

(a)

a responsible authority for the free zone; or

(b)

another person specified in a notice published by HMRC.

(3)

Any notification referred to in paragraph (1) must be—

(a)

made to the place;

(b)

made in the form and manner, including electronic; and

(c)

accompanied by the information, ,

specified in a notice published by HMRC.

(4)

A notice published under paragraph (2)(b) or (3) may make different provision for different cases.

(5)

A notification is not required to be given, or is to be treated as given, in any case specified in a notice published by HMRC.

(6)

Where HMRC receive notification of intention to carry out an activity specified in paragraph (1), HMRC may prohibit or restrict such an activity where an HMRC officer considers it appropriate for the purposes of ensuring the control of chargeable goods.

(7)

Where HMRC prohibit or restrict an activity specified in paragraph (1), HMRC must notify the person who made the notification and, if different, the responsible authority, in writing (including electronic) of—

(a)

the prohibition or restriction on the activity; and

(b)

the reason for the prohibition or restriction.

(8)

A responsible authority for a free zone must take reasonable steps to ensure that—

(a)

no person carries out an activity involving the keeping of goods subject to a special customs procedure in the free zone if—

(i)

a notification was required to be given to HMRC under paragraph (1) in relation to that activity and was not so given or treated as having been given;

(ii)

HMRC have prohibited that activity under paragraph (6); or

(iii)

the activity would not comply with the terms of any restriction imposed under paragraph (6);

(b)

no person brings into the free zone goods of a description specified in a notice published under regulation 18C(2); and

(c)

no person removes goods from a free zone in breach of regulation 18F(1).

(9)

A responsible authority must comply with any other requirements relating to the control of goods subject to a special customs procedure within a free zone that are imposed by an HMRC officer.

(10)

If a responsible authority fails to comply with the requirement in paragraph (8) or a requirement imposed by an HMRC officer under paragraph (9), the responsible authority is liable to any import duty arising from the breach of the requirement.

Annotations

Textual amendments

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)

Notes on Chapter 1

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.