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).

Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))

http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15Customs 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 Database2024-10-11Expert Participation2018-03-15Part III Customs and Excise Control Areas
25 Approval of transit sheds1

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 Unionor 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.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/1979/2">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1979/2"/>
<FRBRdate date="1979-02-22" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="2"/>
<FRBRname value="1979 c. 2"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2018-03-15"/>
<FRBRdate date="2018-03-15" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1979/2/2018-03-15/data.akn"/>
<FRBRdate date="2024-11-16Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="1979-02-22" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="1991-02-01" type="amendment" source="#source"/>
<eventRef date="1992-01-01" type="amendment" source="#source"/>
<eventRef date="1993-01-01" type="amendment" source="#source"/>
<eventRef date="1994-01-01" type="amendment" source="#source"/>
<eventRef date="2011-04-22" type="amendment" source="#source"/>
<eventRef date="2018-09-13" type="amendment" source="#source"/>
<eventRef date="2019-04-08" type="amendment" source="#source"/>
<eventRef date="2020-12-31" type="amendment" source="#source"/>
<eventRef date="2011-04-22" eId="effective-date-1" source="#source"/>
<eventRef date="2017-04-01" eId="effective-date-2" source="#source"/>
<eventRef date="2018-03-15" eId="effective-date-3" source="#source"/>
<eventRef date="2018-04-06" eId="effective-date-4" source="#source"/>
<eventRef date="2018-09-13" eId="effective-date-5" source="#source"/>
<eventRef date="2019-04-08" eId="effective-date-6" source="#source"/>
<eventRef date="2020-12-31" eId="effective-date-7" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="insertion" eId="mod-d29p2253">
<source href="#c14771021"/>
<destination href="#section-25"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p2263">
<source href="#c14771031"/>
<destination href="#section-25-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-b2509ff0ebe59fb37e644c44bb44fec6-1531434737912">
<source href="#key-b2509ff0ebe59fb37e644c44bb44fec6"/>
<destination href="#section-25-3"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p2279">
<source href="#c14771041"/>
<destination href="#section-25-3"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p2282">
<source href="#c14771051"/>
<destination href="#section-25-3"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-25" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-III" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-25-1" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-25-3" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-25-4" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval end="#effective-date-6" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval end="#effective-date-7" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-1" end="#effective-date-5" refersTo="#period-concept3"/>
</temporalGroup>
<temporalGroup eId="period4">
<timeInterval start="#effective-date-2" end="#effective-date-4" refersTo="#period-concept4"/>
</temporalGroup>
<temporalGroup eId="period5">
<timeInterval start="#effective-date-3" refersTo="#period-concept5"/>
</temporalGroup>
<temporalGroup eId="period6">
<timeInterval start="#effective-date-3" end="#effective-date-4" refersTo="#period-concept6"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2023/30" showAs="Finance (No. 2) Act 2023"/>
<passiveRef href="http://www.legislation.gov.uk/id/uksi/2022/109" showAs="The Customs (Amendment) (EU Exit) Regulations 2022"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2011.04.22-2018.09.13" showAs="from 2011-04-22 until 2018-09-13"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2017.04.01-2018.04.06" showAs="from 2017-04-01 until 2018-04-06"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2018.03.15" showAs="since 2018-03-15"/>
<TLCConcept eId="period-concept4" href="/ontology/time/2018.03.15-2018.04.06" showAs="from 2018-03-15 until 2018-04-06"/>
<TLCConcept eId="period-concept5" href="/ontology/time/-2019.04.08" showAs=" before 2019-04-08"/>
<TLCConcept eId="period-concept6" href="/ontology/time/-2020.12.31" showAs=" before 2020-12-31"/>
</references>
<notes source="#source">
<note class="commentary F" eId="c14771021">
<p>
Ss. 25 and 25A substituted (1.1.1992) for s. 25 by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/7">reg. 6(7)</ref>
</p>
</note>
<note class="commentary F" eId="c14771031">
<p>
Words in s. 25(1) substituted (1.1.1993) by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/1">reg. 10(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/1/paragraph/4">Sch. 1 para. 4</ref>
.
</p>
</note>
<note class="commentary F" eId="c14771041">
<p>
Words in s. 25(3) added (1.1.1993) by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/2">reg. 3(2)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14771051">
<p>
Words in s. 25(3) substituted (1.1.1994) by
<ref href="http://www.legislation.gov.uk/id/uksi/1993/3014">S.I. 1993/3014</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/3014/regulation/2/2">reg. 2(2)</ref>
.
</p>
</note>
<note class="commentary F" eId="key-b2509ff0ebe59fb37e644c44bb44fec6">
<p>
Words in Act substituted (22.4.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">arts. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">3</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4">4</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">art. 3(2)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ref>
)
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2018-03-15"/>
<ukl:RestrictEndDate value="2018-04-06"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15</dc:identifier>
<dc:title>Customs and Excise Management Act 1979</dc:title>
<dc:description>An 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.</dc:description>
<dc:date>1980-02-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-10-11</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2018-03-15</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1979/2/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1979/2/2018-03-15" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1979/2/introduction/2018-03-15" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1979/2/body/2018-03-15" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1979/2/schedules/2018-03-15" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-03-15/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1979/2/contents/2018-03-15" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/1994-01-01" title="1994-01-01"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-09-13" title="2018-09-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/1992-01-01" title="1992-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/1993-01-01" title="1993-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/1994-01-01" title="1994-01-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2011-04-22" title="2011-04-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2018-09-13" title="2018-09-13"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2019-04-08" title="2019-04-08"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25/2020-12-31" title="2020-12-31"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1979/2/2018-03-15" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1979/2/section/24/2018-03-15" title="Provision; Section 24"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/24/2018-03-15" title="Provision; Section 24"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25A/2018-03-15" title="Provision; Section 25A"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1979/2/section/25A/2018-03-15" title="Provision; Section 25A"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1979"/>
<ukm:Number Value="2"/>
<ukm:EnactmentDate Date="1979-02-22"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectingNumber="30" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" AffectingYear="2023" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="2" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-04-22T10:25:03Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" URI="http://www.legislation.gov.uk/id/effect/key-9f2b164664560a5e67916973bf12335d" AffectedYear="1979" AffectedProvisions="s. 95(1A)(1B)" RequiresApplied="true" EffectId="key-9f2b164664560a5e67916973bf12335d" Row="136" AffectingProvisions="s. 110(2)" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-95-1A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1A" FoundRef="section-95">s. 95(1A)</ukm:Section>
<ukm:Section Ref="section-95-1B" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/95/1B" FoundRef="section-95">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-110-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/110/2">s. 110(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 160(2A)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" URI="http://www.legislation.gov.uk/id/effect/key-c67229d80252a277d2dba1f5c86db8a0" AffectedYear="1979" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="30" Modified="2024-04-22T10:25:03Z" AffectingYear="2023" AffectedNumber="2" Type="inserted" Row="629" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/30" EffectId="key-c67229d80252a277d2dba1f5c86db8a0" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 13 para. 26(3)">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-160-2A" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/160/2A" FoundRef="section-160">s. 160(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2023</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-26-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/26/3">para. 26(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-120-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/section/120/2">s. 120(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2023-11-24T11:22:35Z" AffectingYear="2022" Row="660" AffectingNumber="109" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="reg. 2(3)(f)" RequiresApplied="false" AffectedProvisions="s. 119(7)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/109" EffectId="key-8047bded2bc48e4f784bd91c8ecd5c59" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-8047bded2bc48e4f784bd91c8ecd5c59" AppliedModified="2022-04-19T21:29:30.42829+01:00" Notes="This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1979/2" AffectedNumber="2" AffectedYear="1979">
<ukm:AffectedTitle>Customs and Excise Management Act 1979</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-119-7" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/119/7" FoundRef="section-119">s. 119(7)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Customs (Amendment) (EU Exit) Regulations 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-2-3-f" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/2/3/f">reg. 2(3)(f)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/109/regulation/1">reg. 1</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Date="2022-02-28" Qualification="wholly in force"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="294"/>
<ukm:BodyParagraphs Value="232"/>
<ukm:ScheduleParagraphs Value="62"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="3"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody eId="body" period="#period5">
<part eId="part-III" period="#period4">
<num>Part III</num>
<heading> Customs and Excise Control Areas</heading>
<section eId="section-25" period="#period3">
<num>
<ins class="d29p2253 first">
<noteRef href="#c14771021" marker="F1" class="commentary attribute F"/>
25
</ins>
</num>
<heading> Approval of transit sheds</heading>
<subsection eId="section-25-1" period="#period1">
<num>
<ins class="d29p2253">1</ins>
</num>
<content>
<p>
<ins class="d29p2253">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 </ins>
<ins class="d29p2253 last">
<ins class="d29p2263 first last">
<noteRef href="#c14771031" marker="F2" class="commentary attribute F"/>
under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991
</ins>
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-25-2">
<num>2</num>
<content>
<p>The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.</p>
</content>
</subsection>
<subsection eId="section-25-3" period="#period2">
<num>3</num>
<content>
<p>
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
<ins class="substitution key-b2509ff0ebe59fb37e644c44bb44fec6-1531434737912 first last">
<noteRef href="#key-b2509ff0ebe59fb37e644c44bb44fec6" marker="F5" class="commentary attribute F"/>
European Union
</ins>
<ins class="d29p2279 first">
<noteRef href="#c14771041" marker="F3" class="commentary attribute F"/>
or to any goods which are moving under the procedure specified in
</ins>
<ins class="d29p2279">
<ins class="d29p2282 first">
<noteRef href="#c14771051" marker="F4" class="commentary attribute F"/>
Article 165 of Council Regulation
</ins>
</ins>
<ref href="http://www.legislation.gov.uk/european/regulation/1992/2913">
<ins class="d29p2279">
<ins class="d29p2282">(</ins>
</ins>
<abbr class="Acronym" title="European Economic Community">
<ins class="d29p2279">
<ins class="d29p2282">EEC</ins>
</ins>
</abbr>
<ins class="d29p2279">
<ins class="d29p2282">) </ins>
</ins>
<abbr title="Number" xml:lang="">
<ins class="d29p2279">
<ins class="d29p2282">No.</ins>
</ins>
</abbr>
<ins class="d29p2279">
<ins class="d29p2282"> 2913/92</ins>
</ins>
</ref>
<ins class="d29p2279">
<ins class="d29p2282"> and Article 311 of Commission Regulation </ins>
</ins>
<ref href="http://www.legislation.gov.uk/european/regulation/1993/2454">
<ins class="d29p2279">
<ins class="d29p2282">(</ins>
</ins>
<abbr class="Acronym" title="European Economic Community">
<ins class="d29p2279">
<ins class="d29p2282">EEC</ins>
</ins>
</abbr>
<ins class="d29p2279">
<ins class="d29p2282">) </ins>
</ins>
<abbr title="Number" xml:lang="">
<ins class="d29p2279">
<ins class="d29p2282">No.</ins>
</ins>
</abbr>
<ins class="d29p2279 last">
<ins class="d29p2282 last"> 2454/93</ins>
</ins>
</ref>
(transit procedures)..
</p>
</content>
</subsection>
<subsection eId="section-25-4" period="#period2">
<num>4</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
</part>
</portionBody>
</portion>
</akomaNtoso>