SI 2019/819 - The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 5 and Miscellaneous Commencements) (EU Exit) Regulations 2019

Released 05 April 2019

SI 2019/819 brings into force certain provisions of TCTA 2018 from 8 April 2019 in preparation for Brexit.

The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 5 and Miscellaneous Commencements) (EU Exit) Regulations 2019 bring into force on 8 April 2019 customs provisions that enable premises to be approved as transit sheds for imported goods (subject to conditions, and pending a change in terminology to ‘temporary storage facilities’). This is part of the preparations for the UK exiting the EU. Similarly, they bring into force preparatory provisions for allowing import duty payments to be deferred, and for customs facilitations in relation to the new customs union between the UK and the Crown dependencies. The regulations were made on 5 April 2019.

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