The Customs (Miscellaneous Amendments) Regulations 2022
These Regulations remove some of the conditions that must be met for a place to be approved as a temporary storage facility where the operator of the facility holds the status of authorised consignee and enable HMRC to set out in a notice the cases where a Customs declaration may not be made using the simplified declaration procedure.
Lifecycle
Department
Made
08 Jun 2022
—
Comes into force
TBC
Enabling power
The Treasury make regulations 1 and 2 of these Regulations in exercise of the powers conferred by section 26(1) and (5A) of the Finance Act 2003.
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