Paragraph 6

United Kingdom

In section 18 (goods subject to a warehousing regime: place and time of supply), in subsection (6)—

(a)

at the appropriate place insert—

““free zone procedure” has the meaning given by the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (see regulation 2(3)(b) of those Regulations);”;

(b)

in the definition of “warehouse”, after paragraph (d) insert “,

but does not include a warehouse so far as it is used for the storage of goods declared for a free zone procedure.”