Part 2 Storage Procedure
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Part 2 Storage Procedure

Meaning of goods declared for “a storage procedureâ€

2

(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

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