# The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021, Regulation 4: Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018


(1) Schedule 1 (the Common Transit Procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018 is amended as follows.
(2) After paragraph 1(9)(b) (common transit procedure: preliminary) insert—
“(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;
(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;
(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.”.
(3) In paragraphs 14 and 39 (consequences of common transit procedure discharge)—
(a) in sub-paragraph (3) for “A declaration” substitute “Except where sub-paragraph (4) applies, a declaration”;
(b) after sub-paragraph (3) insert—
“(4) This sub-paragraph applies where, immediately before the procedure is discharged—
(a) the chargeable goods that are subject to it—
(i) are in a free zone; and
(ii) have been received in the free zone by or on behalf of a free zone business;
(b) that free zone business is authorised to declare goods for a free zone procedure;
(c) that free zone business or a person acting with their authority has—
(i) made an entry into that business’s commercial records containing the particulars specified in a notice published by HMRC; and
(ii) notified a responsible authority for that free zone that the goods have been received;
(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” ;
(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
(f) the goods have not been declared for another customs procedure.
(5) A notification under sub-paragraph (4)(c)(ii) must—
(a) contain the matters; and
(b) be made in the form and manner,
specified in a notice published by HMRC.
(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.
(7) HMRC must publish a notice specifying—
(a) the particulars referred to in sub-paragraph (4)(c)(i); and
(b) the matters referred to in sub-paragraph (5).”.

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Source: https://www.legislation.gov.uk/uksi/2021/1156/regulation/4 (the official version)
Page: https://openlegislation.uk/free-zones-customs-excise-and-value-added-tax-regulations-2021/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.