Part III Customs and Excise Control Areas
F125 Approval of F7transit shedsF7temporary storage facilities
1
The Commissioners may approve, for such periods F8and subject to such conditions and restrictions as they think fit, places for the deposit of goods imported and F9not yet cleared out of charge, including goods not yet reported and entered F2under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991F9subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018..
F61A
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
F10Subsection (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 F5European UnionF3or to any goods which are moving under the procedure specified in F4Article 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 F11entryF11needing to comply with all customs formalities in relation to the goods for deposit in F12transit shedsF12temporary storage facilities authorised thereunder, the provisions of this Act relating to goods deposited in F12transit shedsF12temporary storage facilities approved under this section shall have effect in relation to goods deposited in F12transit shedsF12temporary storage facilities authorised under that Act.