V17.140 Free zones

V17.140 Free zones

This section is subject to further updates and the information provided here is presented as it stood prior to the UK leaving the EU unless indicated below and referenced. Free zones are parts of the customs territory of the Union or premises situated in that territory and separated from the rest of it in which:

  1.  

    (1)     chargeable goods1 are considered, for the purpose of import duties2 and commercial policy import measures, as not being on UK customs territory, provided that they are not released for free circulation3 or placed under another customs procedure4 or used or consumed

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