Customs and Excise Management Act 1979

[F1 25 Approval of transit sheds U.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 [F2 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 Community [F3 or to any goods which are moving under the procedure specified in [F4 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.

Textual Amendments

F1 Ss. 25 and 25A substituted (1.1.1992) for s. 25 by S.I. 1991/2724, reg. 6(7)

F2 Words in s. 25(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 4.

F3 Words in s. 25(3) added (1.1.1993) by S.I. 1992/3095, reg. 3(2).

F4 Words in s. 25(3) substituted (1.1.1994) by S.I. 1993/3014, reg. 2(2).