http://www.legislation.gov.uk/ukpga/1979/2/section/25/1996-01-01Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-111996-01-01 Part III Customs and Excise Control Areas Approval of transit sheds251The 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 1991.2The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.3Subsection (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 Community 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)..4Where, 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.Ss. 25 and 25A substituted (1.1.1992) for s. 25 by S.I. 1991/2724, reg. 6(7)Words in s. 25(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 4.Words in s. 25(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).Words in s. 25(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).
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<Title> Customs and Excise Control Areas</Title>
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<Title> Approval of transit sheds</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/25/1996-01-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/25" id="section-25">
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<Addition ChangeId="d29p2253" CommentaryRef="c14771021">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 </Addition>
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<Addition ChangeId="d29p2263" CommentaryRef="c14771031">under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991</Addition>
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.
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<Text>The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.</Text>
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<Text>
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 Community
<Addition ChangeId="d29p2279" CommentaryRef="c14771041">or to any goods which are moving under the procedure specified in </Addition>
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<Addition ChangeId="d29p2282" CommentaryRef="c14771051">
Article 165 of Council Regulation
<Citation URI="http://www.legislation.gov.uk/european/regulation/1992/2913" id="c00007" Class="EuropeanEconomicCommunityRegulation" Year="1992" Number="2913">
(
<Acronym Expansion="European Economic Community">EEC</Acronym>
)
<Abbreviation Expansion="Number">No.</Abbreviation>
2913/92
</Citation>
and Article 311 of Commission Regulation
<Citation URI="http://www.legislation.gov.uk/european/regulation/1993/2454" id="c00008" Class="EuropeanEconomicCommunityRegulation" Year="1993" Number="2454">(EEC) No. 2454/93</Citation>
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(transit procedures)..
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<Text>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.</Text>
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<Text>
Ss. 25 and 25A substituted (1.1.1992) for s. 25 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1991/2724" id="c00489" Class="UnitedKingdomStatutoryInstrument" Year="1991" Number="2724">S.I. 1991/2724</Citation>
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<CitationSubRef id="c00490" CitationRef="c00489" URI="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/7" Operative="true" SectionRef="regulation-6-7">reg. 6(7)</CitationSubRef>
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<Para>
<Text>
Words in s. 25(1) substituted (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00492" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
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,
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.
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<Para>
<Text>
Words in s. 25(3) added (1.1.1993) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3095" id="c00496" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3095">S.I. 1992/3095</Citation>
,
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.
</Text>
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<Para>
<Text>
Words in s. 25(3) substituted (1.1.1994) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/3014" id="c00499" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="3014">S.I. 1993/3014</Citation>
,
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.
</Text>
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