Citation and interpretation

1.—(1) This Order may be cited as the Free Zone (Customs Site No. 2 Liverpool) Designation Order 2023.

(2) In this Order—

(a)a reference to an area “shown edged and hatched in red” on a map is a reference to the hatched area extending up to the red edging, but not including the red edging itself;

(b)customs obligation” has the same meaning as given in regulation 2(1) of the Customs (Import Duty) (EU Exit) Regulations 2018(1);

(c)HMRC” means His Majesty’s Revenue and Customs;

(d)HMRC officer” means an officer of Revenue and Customs;

(e)the Special Procedures Regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018(2).

(1)

S.I. 2018/1248; relevant amending instruments are S.I. 2020/1449 and 2021/1156.

(2)

S.I. 2018/1249, as amended by S.I. 2021/1156. There are other amending instruments, but none are relevant.