Section 17(5)

The Commissioners, with respect to free zone goods or the movement of goods into any free zone, may by regulations make provision— for relief from the whole or part of any VAT chargeable on the importation of goods ... in such circumstances as they may determine; in place of, or in addition to, any provision made by section 6 or any other enactment, for determining the time when a supply of goods which are or have been free zone goods is to be treated as taking place for the purposes of the charge to VAT; and as to the treatment, for the purposes of VAT, of goods which are manufactured or produced within a free zone from other goods or which have other goods incorporated in them while they are free zone goods.

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Source: legislation.gov.uk · retrieved 2026-07-28