Statutory guidance
Reference document for The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
Check which goods may not be declared for a free zone procedure by conduct, and are not to be treated as declared for a free zone procedure on discharge of a transit procedure in a free zone
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Details
This document lists goods which (i) cannot be declared for a free zone procedure by conduct, and (ii) are not treated as having been declared to the free zone procedure when a transit procedure is discharged in a free zone.
The Customs (Import Duty) (EU Exit) Regulations 2018 and the Customs Transit Procedures (EU Exit) Regulations 2018 are amended by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021, so that they reference this document.