Section 18(1)

A supply of goods which are subject to a warehousing regime is to be treated, for the purposes of this Act, as taking place outside the United Kingdom where — those goods have been brought into the United Kingdom, the material time of that supply is while those goods are subject to that regime and before the duty point, and those goods are not mixed with any dutiable goods which were produced or manufactured in the United Kingdom.

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