(1)The Commissioners may approve, for such periods [F3and subject to such conditions and restrictions] as they think fit, places for the deposit of goods imported and [F4not yet cleared out of charge, including goods not yet reported and entered [F5under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991]] [F4subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018.].
[F6(1A)In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—
(a)specify conditions which must be met before an approval is granted, or
(b)specify other conditions which they may, in any particular case, require to be met before an approval is granted.
(1B)In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.]
(2)The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.
(3)[F7Subsection (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 [F8European Union] [F9or to any goods which are moving under the procedure specified in [F10Article 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 [F11entry] [F11needing to comply with all customs formalities in relation to the goods] for deposit in [F12transit sheds] [F12temporary storage facilities] authorised thereunder, the provisions of this Act relating to goods deposited in [F12transit sheds] [F12temporary storage facilities] approved under this section shall have effect in relation to goods deposited in [F12transit sheds] [F12temporary storage facilities] authorised under that Act.]
Textual Amendments
F1Words in s. 25 heading substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(6)
F2Ss. 25 and 25A substituted (1.1.1992) for s. 25 by S.I. 1991/2724, reg. 6(7)
F3Words in s. 25(1) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(2)(a)
F4Words in s. 25(1) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(2)(b)
F5Words in s. 25(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 4.
F6S. 25(1A)(1B) inserted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(3)
F7S. 25(3) omitted (13.9.2018 for specified purposes) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(4)
F8Words 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))
F9Words in s. 25(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).
F10Words in s. 25(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).
F11Words in s. 25(4) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(5)(a)
F12Words in s. 25(4) substituted (13.9.2018 for specified purposes) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 16(5)(b)