The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 5 and Miscellaneous Commencements) (EU Exit) Regulations 2019
These Regulations bring into force on 8th 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 United Kingdom exiting the EU.
Lifecycle
Department
Made
05 Apr 2019
—
Comes into force
TBC
Enabling power
The Treasury consider it appropriate to make regulation 3(a) and (b) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
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