Regulation 85A Interpretation and application of Part 14AF1

In this Part—

• “authorised excise free zone business” means a person who is authorised as a free zone business who is also approved to operate a free zone excise warehouse in accordance with regulation 85C;

• “free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979;

• “free zone business” means a person authorised to declare goods for a free zone procedure or to carry out a free zone activity under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;

• “free zone activity” means an activity falling within the description in regulation 3(2)(c) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;

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• “free zone excise warehouse” means a place of security for the deposit, keeping and securing of excise goods in a free zone procedure;

• “free zone procedure” means a storage procedure described in paragraph 2(1)(b) of Schedule 2 to the Taxation (Cross-border Trade) Act 2018;

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This Part does not apply in respect of excise goods in Northern Ireland.