The Commissioners may approve, for such periods and subject to such conditions and restrictions as they think fit, a part of, or a place at, any customs and excise airport for the loading and unloading of goods and the embarkation and disembarkation of passengers.

The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under this section.

This section shall not apply in relation to goods imported on or after 1st January 1992 from a place outside the customs territory of the F3European Union or to any goods which are moving under the procedure specified in F2Article 165 of Council Regulation (EEC) No. 2913/92 and Article 311 of Commission Regulation (EEC) No. 2454/93(transit procedures).