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The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023

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Change 1

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As published

SCHEDULE 2 Approval conditions for aerodromes under regulation 2(3)

Regulation 2(3) 1 In this Schedule— (a) “chargeable goods” has the meaning given by section 2 of the Taxation (Cross-border Trade) Act 2018; (b) “domestic goods” has the meaning given by section 33 of the Taxation (Cross-border Trade) Act 2018. 2 (1) A process for the handling of any dangerous goods within the aerodrome must be in place. This must include provision for the clear marking of dangerous goods and the space to store them appropriately and separately from all other goods within the aerodrome. (2) “Dangerous goods” means articles or substances which are capable of posing a hazard to health, safety, property or the environment, including in particular— (a) explosives, (b) gases, (c) flammable liquid, (d) flammable solids, (e) oxidisers and organic peroxides, (f) toxic and infectious substances, (g) radioactive material, or (h) corrosive substances. 3 (1) A system must be in place which is capable of recording details— (a) of the journey and route of goods, (b) the location of goods within the aerodrome, and (c) whether goods— (i) have been presented and declared to HMRC, (ii) are subject to permission to proceed, and (iii) that have been exported have been notified as such to HMRC. (2) The system required under sub-paragraph (1) must be capable of— (a) storing those details for 4 years, and (b) sending those details to the Commissioners in a format to be notified by them. 4 Furnished office accommodation must be provided for the use of officers as part of their duties. 5 Internet-access must be provided for the use of officers as part of their duties. 6 Lavatory facilities must be provided for the use of officers. 7 Space must be provided for the holding of chargeable goods separately from domestic goods. Appropriate arrangements must be in place to ensure that whilst goods are subject to customs control, they cannot be interfered with, altered, or removed from the aerodrome without permission from a proper officer for HMRC. 8 Appropriate arrangements must be in place to restrict access to the aerodrome, or to a specified part of the aerodrome, to individuals who have been given permission by the person in control of the aerodrome and to report any unauthorised access immediately to the Commissioners. 9 The means of access to aircraft, vehicles, containers, and other areas utilised by officers must be clearly marked, maintained and clear of obstructions. 10 Space and equipment for the proper display of customs information signs and publications must be available. 11 Details of the dates and times on which the aerodrome is open must be provided to the Commissioners.

Your change, as a redline

SCHEDULE 2 Approval conditions for aerodromes under regulation 2(3)

Regulation 2(3) 1 In this Schedule— (a) “chargeable goods” has the meaning given by section 2 of the Taxation (Cross-border Trade) Act 2018; (b) “domestic goods” has the meaning given by section 33 of the Taxation (Cross-border Trade) Act 2018. 2 (1) A process for the handling of any dangerous goods within the aerodrome must be in place. This must include provision for the clear marking of dangerous goods and the space to store them appropriately and separately from all other goods within the aerodrome. (2) “Dangerous goods” means articles or substances which are capable of posing a hazard to health, safety, property or the environment, including in particular— (a) explosives, (b) gases, (c) flammable liquid, (d) flammable solids, (e) oxidisers and organic peroxides, (f) toxic and infectious substances, (g) radioactive material, or (h) corrosive substances. 3 (1) A system must be in place which is capable of recording details— (a) of the journey and route of goods, (b) the location of goods within the aerodrome, and (c) whether goods— (i) have been presented and declared to HMRC, (ii) are subject to permission to proceed, and (iii) that have been exported have been notified as such to HMRC. (2) The system required under sub-paragraph (1) must be capable of— (a) storing those details for 4 years, and (b) sending those details to the Commissioners in a format to be notified by them. 4 Furnished office accommodation must be provided for the use of officers as part of their duties. 5 Internet-access must be provided for the use of officers as part of their duties. 6 Lavatory facilities must be provided for the use of officers. 7 Space must be provided for the holding of chargeable goods separately from domestic goods. Appropriate arrangements must be in place to ensure that whilst goods are subject to customs control, they cannot be interfered with, altered, or removed from the aerodrome without permission from a proper officer for HMRC. 8 Appropriate arrangements must be in place to restrict access to the aerodrome, or to a specified part of the aerodrome, to individuals who have been given permission by the person in control of the aerodrome and to report any unauthorised access immediately to the Commissioners. 9 The means of access to aircraft, vehicles, containers, and other areas utilised by officers must be clearly marked, maintained and clear of obstructions. 10 Space and equipment for the proper display of customs information signs and publications must be available. 11 Details of the dates and times on which the aerodrome is open must be provided to the Commissioners.

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