xmlns:atom="http://www.w3.org/2005/Atom"
44. This Part applies to products whose destination establishment is—
(a)a warehouse in a free zone, a free warehouse or a customs warehouse, located in the customs territory of the Community;
(b)a ships' store complying with Article 13 of Directive 97/78/EC located outside the United Kingdom; or
(c)a cross-border means of sea transport.