Section 18(3)

Where this subsection applies and the material time for the ... supply mentioned in subsection (2) above is while the goods in question are subject to a warehousing regime and before the duty point, that ... supply shall be treated for the purposes of this Act as taking place outside the United Kingdom if the material time for any subsequent supply of those goods is also while the goods are subject to the warehousing regime and before the duty point.

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