Reference document for The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
Published 14 October 2021
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Version 1, 14 October 2021.
Cases where goods cannot be declared by conduct or are not treated as declared for a free zone procedure on discharge of a transit procedure in a free zone
Goods may not be declared 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 if they are:
1. Prohibited or restricted goods within the meaning of section 1(1) of the Customs and Excise Management Act 1979;
2. Goods in respect of which, if a declaration of those goods for the free-circulation procedure were accepted at the time the goods would otherwise be declared by conduct for the free zone procedure, or immediately before the transit procedure is discharged (as the case may be):
- a) an additional amount of import duty under section 13, 14 or 15 of the Taxation (Cross-border Trade) Act 2018 would be applicable; or
- b) the importer of the goods would be required to give a guarantee under paragraph 15(5) of Schedule 4 to that Act; or
3. Excise goods within the meaning of regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.