The Free Zone Regulations 1984

1. Introductory Text

2. PART I Preliminary

   1. 1. Citation and commencement

   2. 2. Interpretation

3. PART II Security of Free Zones

   1. 3. Security and recovery of expenditure by Commissioners

   2. 4. Residence in free zones not permitted

4. PART III Goods Chargeable with Excise Duty

   1. 5. Excise goods which may become free zone goods without payment of excise duty

5. PART IV Movement of Goods into Free Zone

   1. 6. Goods to become free zone goods

   2. 7. Acknowledgment of Community status of free zone goods

   3. 8. Goods from another customs procedure

6. PART V Operations

   1. 9. Operations on free zone goods

7. PART VI Entry, Removal and Payment of Duty etc

   1. 10. Procedure for entering free zone goods

   2. 11. Entry required before removal for home use etc

   3. 12. Removal without entry

   4. 13. Goods to be removed after entry etc

   5. 14. Removal of goods for export etc

   6. 15. Restriction on removal of goods

   7. 16. Payment of duty before removal of goods

   8. 17. Entry of goods which are to remain in free zone

   9. 18. Payment of duty etc on goods to remain in free zone after entry

   10. 19. Agricultural levy chargeable because of chargeable operation

   11. 20. Customs duty etc deemed to have been paid

   12. 21. Destruction of free zone goods

8. PART VII Controls

   1. 22. Production of goods

   2. 23. Segregation etc of goods

   3. 24. Keeping of records and provision of information

9. PART VIII Customs Duty etc. Chargeable on Free Zone Goods

   1. 25. Customs duty chargeable on free zone goods

10. PART IX Value Added Tax

    1. 26. Tax charge on removal from free zone of manufactured goods

    2. 27. Relief from import tax following supply to non-registered person

11. Signature

12. Explanatory Note