Article 1 Citation and interpretation

(1)

This Order may be cited as the Free Zone (Customs Site No. 1 Plymouth) Designation Order 2022.

(2)

In this Order—

(a)

a reference to an area ‘‘shown edged and hatched in red’’ on a map is a reference to the hatched area extending up to the red edging, but not including the red edging itself;

(b)

‘‘customs obligation’’ has the same meaning as given in regulation 2(1) of the Customs (Import Duty) (EU Exit) Regulations 2018^f1;

(c)

‘‘HMRC’’ means His Majesty’s Revenue and Customs;

(d)

‘‘HMRC Officer’’ means an officer of Revenue and Customs;

(e)

‘‘the Special Procedures Regulations’’ means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018^f2.

Annotations

Footnotes

f1: S.I. 2018/1248; relevant amending instruments are S.I. 2020/1449, 2021/1156.
f2: S.I. 2018/1249, as amended by S.I. 2021/1156 which inserts regulations 18A-18L. There are other amending instruments, but none are relevant.