Rule 21.03

[The rules numbered 21.03 followed by further digits relate to goods and the activities in respect thereof contemplated in section 21(3)]

Definitions

Delegation

Application of section 21(3) and these rules

Entry of goods for storage and export

Payment of duty and VAT on samples

Storage and handling of goods

Keeping of documents

Licensing of a special customs and excise export storage warehouse

Special provisions relating to the handling and storage in a special export storage warehouse of fish landed from a foreign fishing vessel

Implementation arrangements