Amendment of the Customs and Excise Management Act 19793

1

Subject to regulation 4 below the Act shall be amended as follows.

2

In section 1(1) (interpretation)–

a

the definition of “customs warehouse” shall be omitted; and

b

there shall be inserted the following definition:

“victualling warehouse” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).

3

In section 27 (officers' powers of boarding), there shall be inserted after subsection (1)4 the following–

1A

For the purposes of subsection (1) above “customs warehouse” means a victualling warehouse or a place approved by the Commissioners under Article 3 of Commission Regulation (EEC) No. 2561/90.

4

In section 925 (approval of warehouses)–

a

for subsection (2) there shall be substituted the following–

2

Functions with respect to the approval of warehouses for the purposes of Article 38 of Commission Regulation (EEC) No. 3665/876 shall be exercised by the Commissioners; and a warehouse approved by them for such purposes is referred to in this Act as a “victualling warehouse”.

b

in subsection (3), for “customs” there shall be substituted “victualling”; and

c

in subsection (4), for “customs warehouse” there shall be substituted “victuall ing warehouse”.

5

In section 98(4) (definition of prescribed period for purposes of procedure when warehouse ceases to be approved) for “customs warehouse” there shall be substituted “victualling warehouse”.