The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
PART 1INTRODUCTION
1Citation and commencement
PART 2CUSTOMS
2Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
3Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
4Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018
5Amendment of the Customs (Export) (EU Exit) Regulations 2019
6Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003
PART 3EXCISE GOODS
7Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
PART 4VALUE ADDED TAX
8Amendment of Schedule 8 to the Value Added Tax Act 1994
9Amendment of the Value Added Tax Regulations 1995
10Revocation of Regulation 27 of the Free Zone Regulations 1984

2021 No. 1156

Customs And Excise
Value Added Tax

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

Made

Laid before the House of Commons

Coming into force

The Treasury make these Regulations in exercise of the powers conferred by sections 21(7), 23(3), (6) and (7), 32(7), (8), (10) and (13), 33(8), 34(1), (3) and (6) and 35(2) and (3)(d) of, and paragraphs 6 and 9 of Schedule 1, and paragraphs 1 to 4, 17 and 20 to 23 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”)1, sections 24(3) and 26(1) of the Finance Act 20032, and sections 30(4) and 96(9) of the Value Added Tax Act 1994 (“the VAT Act”)3, and the Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11) of the 2018 Act and section 16(3) and 96(1) of and paragraph 2A(2) of Schedule 11 to the VAT Act4: