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Changes over time for: Section 25
Llinell Amser Newidiadau
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Version Superseded: 13/09/2018
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Point in time view as at 15/03/2018. This version of this provision has been superseded.
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Changes to legislation:
Customs and Excise Management Act 1979, Section 25 is up to date with all changes known to be in force on or before 13 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[25 Approval of transit shedsU.K.
(1)The Commissioners may approve, for such periods and subject to such conditions and restrictions as they think fit, places for the deposit of goods imported and not yet cleared out of charge, including goods not yet reported and entered [under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991]].
(2)The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.
(3)Subsection (1) above shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the [European Union] [or to any goods which are moving under the procedure specified in [Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93]](transit procedures)..
(4)Where, by any local Act, provision is made for the landing of goods without entry for deposit in transit sheds authorised thereunder, the provisions of this Act relating to goods deposited in transit sheds approved under this section shall have effect in relation to goods deposited in transit sheds authorised under that Act.
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