{
  "url": "https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021/regulation-4",
  "json_url": "https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021/regulation-4.json",
  "legislation": "uksi/2021/1156",
  "legislation_title": "The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018",
  "text": "(1) Schedule 1 (the Common Transit Procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018 is amended as follows.\n(2) After paragraph 1(9)(b) (common transit procedure: preliminary) insert—\n“(c) a “free zone” are to an area in the United Kingdom designated as a special area for customs purposes under section 100A of the Customs and Excise Management Act 1979;\n(d) a “free zone business” are to a person authorised to carry out an activity described in regulation 3(2)(b)(v) or (c) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;\n(e) a declaration of goods for a “free zone procedure” are to a declaration of goods for a storage procedure in a case where the goods are to be kept in a free zone.”.\n(3) In paragraphs 14 and 39 (consequences of common transit procedure discharge)—\n(a) in sub-paragraph (3) for “A declaration” substitute “Except where sub-paragraph (4) applies, a declaration”;\n(b) after sub-paragraph (3) insert—\n“(4) This sub-paragraph applies where, immediately before the procedure is discharged—\n(a) the chargeable goods that are subject to it—\n(i) are in a free zone; and\n(ii) have been received in the free zone by or on behalf of a free zone business;\n(b) that free zone business is authorised to declare goods for a free zone procedure;\n(c) that free zone business or a person acting with their authority has—\n(i) made an entry into that business’s commercial records containing the particulars specified in a notice published by HMRC; and\n(ii) notified a responsible authority for that free zone that the goods have been received;\n(d) the case is not one set out in version 1 of the document dated 14 October entitled “Cases where goods cannot be declared by conduct or are not treated as declared for a free zone procedure on discharge of a transit procedure in a free zone” ;\n(e) if a notification that goods are to be kept in a free zone was required under regulation 18D(1) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, that notification has been given to HMRC; and\n(f) the goods have not been declared for another customs procedure.\n(5) A notification under sub-paragraph (4)(c)(ii) must—\n(a) contain the matters; and\n(b) be made in the form and manner,\nspecified in a notice published by HMRC.\n(6) Where sub-paragraph (4) applies, the goods are treated on the discharge of the procedure as if they have been declared for a free zone procedure, and acceptance of the Customs declaration is treated as having occurred immediately.\n(7) HMRC must publish a notice specifying—\n(a) the particulars referred to in sub-paragraph (4)(c)(i); and\n(b) the matters referred to in sub-paragraph (5).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2018/1258. Relevant amending instrument is S.I. 2019/486. Regulation 2(2) is inserted by regulation 2(2)(c) of these regulations"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 9 was inserted by S.I. 2019/486."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1156/regulation/4",
    "retrieved_at": "2026-10-28T22:08:03.197690+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}