Acknowledgment of Community status

Legislation/Regulatory – SI 1984/1177 reg. 7

Agricultural levy

Legislation/Regulatory – SI 1984/1177 reg. 16-21, 25

Customs duties

Commentary – Quick Overview ¶77110
Legislation/Regulatory – CEMA79 s. 100C

Designation

Legislation/Regulatory – CEMA79 s. 100A ; Reg. 450/2008 art. 155

Entry

Legislation/Regulatory – SI 1984/1176 reg. 5, 6 ; SI 1984/1177 reg. 17

Generally

Commentary – Indirect Tax Reporter ¶63-830

Goods

Becoming free zone goods

Legislation/Regulatory – SI 1984/1177 reg. 6, 8

Destruction

Legislation/Regulatory – SI 1984/1177 reg. 21

Entry

Legislation/Regulatory – SI 1984/1177 reg. 10, 11

Free zone goods, meaning

Legislation/Regulatory – VATA94 s. 17(3)

Operations on

Legislation/Regulatory – SI 1984/1177 reg. 9

Production

Legislation/Regulatory – SI 1984/1177 reg. 22

Remaining in free zone

Legislation/Regulatory – SI 1984/1177 reg. 17

Segregation

Legislation/Regulatory – SI 1984/1177 reg. 23

Zero-rating of certain supplies

Legislation/Regulatory – ESC 3.14

Listed

Commentary – Quick Overview ¶77110

Meaning

Legislation/Regulatory – CEMA79 s. 1(1), 100(A)

Payment of duty

Customs duty chargeable

Legislation/Regulatory – SI 1984/1177 reg. 25

Deemed paid

Legislation/Regulatory – SI 1984/1177 reg. 20

Generally

Legislation/Regulatory – SI 1984/1177 reg. 5

Goods remaining in free zone

Legislation/Regulatory – SI 1984/1177 reg. 18

Penalties

Commentary – Indirect Tax Reporter ¶63-830

Powers of search

Legislation/Regulatory – CEMA79 s. 100F

Records

Legislation/Regulatory – SI 1984/1177 reg. 24

Regulations

Legislation/Regulatory – CEMA79 s. 100B ; VATA94 s. 17

Relief, supply to non-registered person

Legislation/Regulatory – SI 1984/1177 reg. 27

Removal of free zone goods

After entry

Legislation/Regulatory – SI 1984/1177 reg. 13

Export

Legislation/Regulatory – SI 1984/1177 reg. 14

Payment of duty

Legislation/Regulatory – SI 1984/1177 reg. 16

Restrictions

Legislation/Regulatory – SI 1984/1176 reg. 5, 6 ; SI 1984/1177 reg. 15

Without entry

Legislation/Regulatory – SI 1984/1177 reg. 12

Residence in

Legislation/Regulatory – SI 1984/1177 reg. 4

Security of

Legislation/Regulatory – SI 1984/1177 reg. 3

Value added tax

Commentary – Quick Overview ¶77110