SI 2018/1264 - The Wharves and Temporary Storage Facilities (Approval Condition and Transitional Provision) (EU Exit) Regulations 2018

Released 30 November 2018

SI 2018/1264 makes provision in connection with the UK withdrawal from the EU to allow HMRC to specify requirements for approval of UK temporary storage facilities.

The Wharves and Temporary Storage Facilities (Approval Condition and Transitional Provision) (EU Exit) Regulations 2018 allow HMRC to require a place to be equipped for full compliance with customs import and export requirements (such as storage and declarations), before it is approved for UK customs purposes as a wharf or temporary storage facility (transit shed). Existing approvals as wharves or places for temporary storage under the Community Customs Code (Council Regulation (EEC) No. 2913/92, OJ No. L 302, 19.10.1992, p. 1) become, respectively, UK approved wharves or UK temporary storage facilities. This happens when the provision made for them by the Customs and Excise Management Act 1979 are repealed by the Taxation (Cross-border Trade) Act 2018. Any approval as a wharf or temporary storage facility existing when these regulations come into force expires two years afterwards. The regulations were made on 29 November 2018 and come into force on such day as the Treasury may by regulations appoint.

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