Section 18C(4)

In this section “specified services” means— services of an occupier of a warehouse or a fiscal warehousekeeper of keeping the goods in question in a warehousing or fiscal warehousing regime; in relation to goods subject to a warehousing regime, services of carrying out on the goods operations which are permitted to be carried out under the customs and excise Acts or any subordinate legislation made under those Acts as the case may be; and in relation to goods subject to a fiscal warehousing regime, services of carrying out on the goods any physical operations (other than any prohibited by regulations made under section 18F), for example, and without prejudice to the generality of the foregoing words, preservation and repacking operations.

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