Value Added Tax Act 1994 section Schedule 9ZB paragraph 17

Northern Ireland fiscal warehouses

Section Schedule 9ZB paragraph 17 sets out the rules for the approval of Northern Ireland fiscal warehousekeepers, the designation and operation of Northern Ireland fiscal warehouses, and the powers of HMRC to impose conditions, vary approvals, and withdraw warehouse status.

• HMRC may approve VAT-registered persons as Northern Ireland fiscal warehousekeepers, subject to conditions, enabling them to operate a designated warehouse premises in Northern Ireland (but not retail premises).
• A notified location becomes a Northern Ireland fiscal warehouse from the later of the date HMRC received the notification or the date specified in the notice, and ceases to be one if the warehousekeeper loses occupation or control, or notifies HMRC accordingly.
• When assessing applications, HMRC may consider any relevant matter, including the applicant's compliance history with VAT, customs and excise legislation, EU customs rules, and member state requirements — extending to directors, connected persons, shadow directors, and beneficial owners where applicable.
• HMRC may at any time impose additional conditions, vary or revoke existing conditions, withdraw a person's warehousekeeper approval, or remove fiscal warehouse status from premises, with all such decisions taking effect upon written notification or a later date specified in that notification.