Explanatory note

This Order designates the Customs Site No. 1 Forth as a special area for customs purposes (a “free zone”) and appoints Forth Ports Limited as the responsible authority for the free zone designated by this Order pursuant to the Treasury’s powers under section 100A of the Customs and Excise Management Act 1979 (c. 2) (“CEMA”). This Order has effect for a period of 10 years beginning with the day after the date on which it is made.

Articles 5 and 6 of the Order set out the conditions which are imposed on the responsible authority. Failure to comply with any of these obligations may result in the designation of the area being revoked under section 100A(3)(e) of CEMA.

A Tax Information and Impact Note covering the Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156) was published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins and remains an accurate summary of the impacts that apply to this instrument.