SCHEDULES

SCHEDULE 15Treatment of goods in free zones

6

In section 18 (goods subject to a warehousing regime: place and time of supply), in subsection (6)—

a

at the appropriate place insert—

  • “free zone procedure” has the meaning given by the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (see regulation 2(3)(b) of those Regulations);

b

in the definition of “warehouse”, after paragraph (d) insert “,

but does not include a warehouse so far as it is used for the storage of goods declared for a free zone procedure.”