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

• Citation: S.I. 2018/1264
• Sections: 3

Section 1 Citation and commencement

(1) These Regulations may be cited as the Wharves and Temporary Storage Facilities (Approval Condition and Transitional Provision) (EU Exit) Regulations 2018.

(2) They come into force on such day as the Treasury may by regulations appoint .

Section 2 Approval of wharves and temporary storage facilities

(1) The Commissioners may require the following condition to be met, in any particular case, before an approval is granted for a place under section 20(1) or 25(1) of the Customs and Excise Management Act 1979 .

(2) The place must be equipped for full compliance with the requirements made by or under these provisions of the Taxation (Cross-border Trade) Act 2018—

(a) Schedule 1, paragraph 1(3) (moving goods to, and storing them in, a temporary storage facility);

(b) Schedule 1, paragraphs 4, 7(1), 7(3) and 8, irrespective of any simplifications under paragraph 9 (customs declarations, etc. on import);

(c) regulations under section 35 (customs export procedures).

Section 3 Transitional provision for wharves and temporary storage facilities

(1) An approved wharf covered by CEMA 1979 , section 20A(1)(b) becomes one covered by section 20(A)(1)(a) when the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 10(2) comes into force. The terms of any permission, designation or approval relating to the former status then become conditions and restrictions covered by CEMA 1979, section 20(1A) or (1B).

(2) A temporary storage facility covered by CEMA 1979, section 25A(1)(b) becomes one covered by section 25A(1)(a) when the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 17(2)(b) comes into force.

The terms of any approval or condition relating to the temporary storage facility then become conditions and restrictions covered by CEMA 1979, section 25(1A) or (1B).

(3) The changes made by paragraph (1) or (2) are subject to the approval being revoked later, or its terms varied later, under CEMA 1979, section 20(2) or 25(2) respectively.

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