[25 Approval of [temporary storage facilities]]

[25  Approval of [temporary storage facilities]]

[(1)     The Commissioners may approve, for such periods . . . as they think fit, places for the deposit of goods imported and [subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018].

[(1A)     In any

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