SI 2018/1247 - The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018

Released 30 November 2018

SI 2018/1247 makes provision for temporary storage facilities and consequential amendments to secondary legislation for importation of goods post Brexit.

The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 provide for conditions that must, or may be required to be, met in relation to temporary storage facilities (TSFs) before they can be approved for the deposit of imported goods that are subject to the control of an HMRC officer under the Taxation (Cross-border Trade) Act 2018, Sch.1, para. 1. The regulations also revoke and make amendments to secondary legislation relating to the importation of goods into the UK in consequence of the UK’s departure from the European Union, including revocation of the Customs Controls on Importation of Goods Regulations 1991 (SI 1991/1176) and consequential amendments to the Aircraft (Customs and Excise) Regulations 1981 (SI 1981/1259), the Ship’s Importation and Exportation by Sea Regulations 1981 (SI 1981/1260), the Control of Movement Regulations 1984 (SI 1984/1176) and the Channel Tunnel (Customs and Excise) Order 1990 (SI 1990/2167). The regulations were made on 29 November 2018 and come into force on such day as the Treasury may appoint.

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