Article 1 Citation and interpretation

(1)

This Order may be cited as the Free Zone (Customs Site No. 2 Solent) Designation Order 2023.

(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 and 2021/1156.
f2: S.I. 2018/1249, as amended by S.I. 2021/1156. There are other amending instruments, but none are relevant.