Related Commentary  

117(1)  In regulation 127approved inland clearance depot”  means any inland premises approved by the Commissioners for the clearance of goods for customs and excise purposes.

117(2)  For the purposes of regulation 128container”  means an article of transport equipment (lift-van, moveable tank or other similar structure)–

(a)fully or partially enclosed to constitute a compartment intended for containing goods,

(b)of a permanent character and accordingly strong enough to be suitable for repeated use,

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