The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021

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1. Introductory Text

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   PART 1 INTRODUCTION

   1. 1. Citation and commencement

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   PART 2 CUSTOMS

   1. 2. Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

   2. 3. Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

   3. 4. Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018

   4. 5. Amendment of the Customs (Export) (EU Exit) Regulations 2019

   5. 6. Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

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   PART 3 EXCISE GOODS

   1. 7. Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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   PART 4 VALUE ADDED TAX

   1. 8. Amendment of Schedule 8 to the Value Added Tax Act 1994

   2. 9. Amendment of the Value Added Tax Regulations 1995

   3. 10. Revocation of Regulation 27 of the Free Zone Regulations 1984

6. Signature

7. Explanatory Note