Eligibility for approval to operate a customs warehouse
14.—(1) This regulation applies to a person who owns, operates or otherwise uses premises which the person intends to operate as a customs warehouse.
(2) HMRC may approve the person to operate the premises as a customs warehouse only if an HMRC officer is satisfied that—
(a)the person will use the premises, or will only permit the premises to be used, primarily for the storage of goods;
(b)the person has a satisfactory logistical system to record the movement of goods into, within and out of the premises;
(c)where the person intends to operate premises as a public customs warehouse, there is sufficient potential trade for a public customs warehouse to be viable; and
(d)where the person intends to operate premises as a private customs warehouse, there would be sufficient benefit to the applicant to justify approval.