SCHEDULE 2Special Customs procedures
PART 2Storage procedure
Meaning of goods declared for “a storage procedure”
2
(1)
A declaration of goods for “a storage procedure” is a declaration that the goods—
(a)
are to be kept in premises approved by HMRC, or
(b)
are to be kept in a free zone,
in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners.
(2)
References in this Part of this Schedule to cases where premises are approved by HMRC include cases where the premises are owned, occupied or otherwise used by a person approved by HMRC.
(3)
HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a storage procedure in respect of goods that are kept in—
(a)
premises approved by HMRC, or
(b)
free zones,
including provision as to what, or as to the extent to which, other activities may, or may not, be done in the premises or free zones (or elsewhere).
(4)
HMRC Commissioners may by regulations make any other provision that they consider appropriate for the purposes of import duty in relation to goods kept in free zones.
(5)
In this Part of this Schedule “free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979.