Section 57A(5)

For the purposes of Condition A, the reference to a breach of a requirement relating to a free zone procedure is to— a breach, occurring while the procedure has effect, of the terms of the declaration for the procedure or of any other requirement imposed in relation to the procedure by or under Schedule 2 to TCTA 2018, or a breach, occurring at any time after the declaration was made, of any other requirement imposed by an officer of Revenue and Customs in relation to the goods for which the declaration was made.

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