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HMRC internal manual

Customs Authorisation and Approval

From
HM Revenue & Customs
Updated
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Legal Framework for Customs authorisations and approvals: Storage

Legal Act Article Explanation/ Usage
Code A.237 Scope of the storage procedure
Code A.238 Storage periods
Code A.240(1) Storage of non-union goods within a customs warehouse
Code A.240(2) Types of warehouse available (public or private)
Code A.240(3) Temporary removal of goods from customs warehouse
Code A.241 Authorisation to process goods stored within a customs warehouse
Code A.242 Responsibilities of the authorisation holder
Code A.243 Designation of free zone areas
Code A.244 Buildings and activities allowed in Free zones
Code A.245 Presentation and entry of goods to free zones
Code A.246 Union goods stored in a free zone
Code A.247 Consumption of goods within and procedures goods may be entered to from a free zone
Code A.248 Release of goods from a free zone
Code A.249 Non-Union status of goods removed from a free zone where Union status is not proven
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code A.239 Procedural rules for the storage of Union goods within a customs warehouse or free zone
DA A.171  Gives a derogation from article 22(3) of the Code, second sub-paragraph; decisions on storage applications must be completed within 60 days.  120 days for decisions are only allowed where applications involve more than one Member State (MS)
DA A.177 Common storage of Union and non-Union goods
DA A.201 Conditions for allowing retail sales in a customs warehouse
DA A.202 Specially equipped storage facilities for high risk or dangerous goods
DA A.203 Definition of the premises or other locations as specific types of customs warehouses.