Section 18F(1)

In sections 18A to 18E and this section— “the customs and excise Acts” has the same meaning as in the Management Act; “duty point” has the meaning given by section 18(6); “eligible goods” has the meaning given by section 18B(6); “fiscal warehouse” means a place notified to the Commissioners under section 18A(3) and from which such status has not been withdrawn; “fiscal warehousekeeper” means a person approved under section 18A(1); “material time”— in relation to any ...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; ... in relation to any other supply of goods, 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; and in relation to any other supply of services, means the time when the services are performed; “warehouse”, except in the expression “fiscal warehouse”, has the meaning given by section 18(6); ...

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