Customs and Excise Act 2018

Administrative provisions - Exports - Customs-approved areas for storing exports (CASEs)

278: CASE licence

You could also call this:

"Rules for a special licence to store exports in a Customs-approved area"

Illustration for Customs and Excise Act 2018

If you have a licence for a Customs-approved area for storing exports, or CASE, some rules apply. These rules are the same as the ones for a Customs-controlled area, which are explained in sections 63 to 65. When these rules are applied to a CASE licence, you must consider the purpose stated in section 276(1) instead of the purpose for which the area is licensed, as mentioned in section 64(1)(c).

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Part 5Administrative provisions
Exports: Customs-approved areas for storing exports (CASEs)

278CASE licence

  1. Sections 63 to 65 apply to a licence for a CASE granted under section 59 (as applied by section 277(2)) as if it were a licence for a Customs-controlled area granted under section 59.

  2. However, for the purposes of subsection (1), section 64(1)(c) must be read as if the reference to the purpose or purposes for which the area is licensed were a reference to the purpose in section 276(1).

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