SCHEDULES
SCHEDULE 2Special Customs procedures
PART 2Storage procedure
Meaning of goods declared for “a storage procedure”
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1
A declaration of goods for “a storage procedure” is a declaration that the goods—
a
are to be kept in premises approved by HMRC, or
b
are to be kept in a free zone,
in accordance with requirements imposed on any person by or under regulations made by HMRC Commissioners.
2
References in this Part of this Schedule to cases where premises are approved by HMRC include cases where the premises are owned, occupied or otherwise used by a person approved by HMRC.
3
HMRC Commissioners may by regulations make provision imposing any other requirements on any person in relation to a storage procedure in respect of goods that are kept in—
a
premises approved by HMRC, or
b
free zones,
including provision as to what, or as to the extent to which, other activities may, or may not, be done in the premises or free zones (or elsewhere).
4
HMRC Commissioners may by regulations make any other provision that they consider appropriate for the purposes of import duty in relation to goods kept in free zones.
5
In this Part of this Schedule “free zone” means an area in the United Kingdom designated as a special area for customs purposes under section 100A of CEMA 1979.
Keeping of goods in premises approved by HMRC
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In the case of goods kept in premises approved by HMRC, each of the following is an example of the kind of provision that may be made by regulations under paragraph 2—
a
provision establishing the criteria for approval,
b
provision about the person to whom approval is to be granted,
c
provision making the continued effect of the approval subject to the meeting of conditions specified in the approval or in the regulations,
d
provision for goods to be kept in premises only by the person to whom the approval is granted, and
e
provision for any processing of goods to be limited to processing of a description specified in the approval or in the regulations.
Keeping of goods in free zones
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In the case of goods kept in free zones, each of the following is an example of the kind of provision that may be made by regulations under paragraph 2—
a
provision authorising any processing of goods, or the carrying on of any other activity, in a free zone (subject only to restrictions or other limitations, exceptions or conditions that are specified),
b
provision treating any chargeable goods entering a free zone as if they had been declared for a storage procedure,
c
provision establishing a presumption (unless the contrary is shown) that goods taken out of a free zone are chargeable goods and requiring the goods to be declared for a Customs procedure,
d
provision requiring goods entering or leaving a free zone to be presented at a place of a specified description together with documents of a specified description, and
e
provision for exempting goods of a specified description from the application of any other provision made by or under this Part of this Act in cases where they are wholly consumed in a free zone or otherwise cease to exist having been wholly used in a free zone.