Conditions imposed on responsible authority

article 5 + 5.  The responsible authority must—

article 5 a + (a)keep separate accounts in respect of its role as responsible authority for the free zone;

article 5 b + (b)maintain a system for the keeping, preserving or updating of records required to be kept, preserved or updated by the responsible authority in accordance with regulation 44 (record keeping) of the Special Procedures Regulations;

article 5 c + (c)make any records for which the responsible authority is responsible, relating to the free zone and the activities carried on in it, available for inspection, access (including electronic) and copying for removal by an HMRC officer, at an office in the free zone or other agreed place;

article 5 d + (d)provide to any person authorised by the Treasury such information in connection with the free zone and the operation of it (which may include copies of the records referred to in paragraphs (b) and (c)) as that person may reasonably require;

article 5 e + (e)ensure that the area referred to in article 3 is enclosed and that entry and exit is permitted only at the points marked as access points on the map;

article 5 f + (f)provide, free of expense to the Crown, such accommodation and facilities including furniture, fittings and equipment as the Commissioners(1) may reasonably require, which must be properly maintained, heated, lighted, ventilated and kept clean by the responsible authority;

article 5 g + (g)provide, free of expense to the Crown, such area of land within the free zone as the Commissioners may reasonably require for the examination of goods and vehicles;

article 5 h + (h)provide and maintain, free of expense to the Crown, any appliances and other facilities which the Commissioners may reasonably require to enable an account to be taken of any goods or make any examination or search;

article 5 i + (i)comply with any requirement imposed by an HMRC officer under regulation 18E(9) (control of other activities in free zones by responsible authorities) of the Special Procedures Regulations;

article 5 j + (j)take reasonable steps to ensure that no unauthorised activity is carried out in the free zone;

article 5 k + (k)take reasonable steps to ensure that any goods specified in a notice made under regulation 18C(2) (free zone businesses - conditions) of the Special Procedures Regulations are not brought into the free zone;

article 5 l + (l)take reasonable steps to ensure that no goods leave the free zone otherwise than in circumstances where their removal would be in accordance with provision made by or under the Taxation (Cross-border) Trade Act 2018(2);

article 5 m + (m)take reasonable steps to ensure that persons carrying out any activities in the free zone comply with any customs obligations related to the free zone;

article 5 n + (n)notify HMRC as soon as reasonably practicable—

article 5 n i + (i)of any breach of a customs obligation by any person in relation to any goods that are or have been in the free zone, or have been declared for a free zone procedure under the Special Procedures Regulations, that it becomes aware of;

article 5 n ii + (ii)if it fails to comply with any condition or restriction to which its appointment as responsible authority is subject;

article 5 n iii + (iii)if there is a change in circumstances that is relevant to its appointment as a responsible authority;

article 5 o + (o)notify HMRC of any planned construction in the free zone.