Section 18(6)

In this section— “dutiable goods” means any goods which are subject— to a duty of excise; or in accordance with any provision for the time being having effect for transitional purposes in connection with the accession of any State to the European Union, to any ... agricultural levy of the European Union; “the duty point”, in relation to any goods, means— in the case of goods which are subject to a duty of excise, the time when the requirement to pay the duty on those goods takes effect; and in the case of goods which are not so subject, the time when import duty is incurred in respect of the goods or, as the case may be, the time a debt in respect of any levy as is mentioned in paragraph (b) of the definition of dutiable goods is incurred in respect of the goods; “free zone procedure” has the meaning given by the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (see regulation 2(3)(b) of those Regulations); “material time”— in relation to any ... supply the time of which is determined in accordance with regulations under section 6(14) ..., means such time as may be prescribed for the purpose of this section by those regulations; ... and in relation to any other supply, means the time when the supply would be treated as taking place in accordance with subsection (2) of section 6 if paragraph (c) of that subsection were omitted; “warehouse” means any warehouse where goods may be stored in the United Kingdom without payment of any one or more of the following, that is to say— but does not include a warehouse so far as it is used for the storage of goods declared for a free zone procedure. import duty; any agricultural levy of the European Union; VAT on the importation of the goods ...; any duty of excise ... ,

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