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PART VIIPRODUCTS INTENDED FOR WAREHOUSES OR SHIPS' STORES

Application of Part VII

40.  This Part applies to products whose destination establishment is –

(a)a warehouse in a free zone, a free warehouse or a custom warehouse, located in the customs territory of the Community, or

(b)a ships' store complying with Article 13 of Directive 97/78/EC located outside the United Kingdom.