The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018
| Jurisdiction | UK Non-devolved |
| Citation | SI 2018/1247 |
(1) These Regulations may be cited as the Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018.(2) These Regulations come into force on such day as the Treasury may appoint.(3) In these Regulations—“ temporary storage facility ” .in paragraph (1) (a) for “transit shed;” substitute “ temporary storage facility; or ” ,omit paragraph (1) (b) ,in paragraph (2) for “transit shed” substitute “ temporary storage facility ” , andomit paragraph (2) (a) .(4) Omit regulation 9.(1) The Ship's Report, Importation and Exportation by Sea Regulations 1981 for “transit shed” substitute “ temporary storage facility ” ,in paragraph (d) omit “due entry of” and for “has been made”, substitute “ are released to a Customs procedure ” ,in sub-paragraph (i) for “whales and fresh fish” to the end of the sub-paragraph, substitute “catch (fish and other aquatic life) that are regarded as domestic goods by virtue of regulation 105 of the Customs (Import Duty) Regulations 2018 in sub-paragraph (ii) for “transit shed” substitute “ temporary storage facility ” .(3) Omit regulation 12.(1) The Control of Movement F17of Goods Regulations 1984 are amended as follows.in paragraph (a) of the definition of “approved place” for “the clearance out of charge of such goods” substitute “ facilitating the administration, collection or enforcement of any duty of customs ” , andfor “shall have the same meaning as in section 57 of the Act; that is to say” substitute “ means ” , andfor “ship or aircraft” substitute “ vehicle ” .for “not yet cleared from customs and excise charge” substitute “ subject to the control of any officer of Revenue and Customs as a result of Part 1 of the Taxation (Cross-border Trade) Act 2018 ” ,omit “either”, andomit “or a free zone and, in the case of transit goods, between their place F18of importation and a place of exportation”.(4) Omit regulation 6 (restrictions on the movements of goods) .omit “, 6”,for “writing on a document obtained from or approved by the Commissioners for that purpose” substitute “ an electronic form specified in a public notice given by HMRC Commissioners ” ,in paragraph (a) omit “in the case of imported goods,” and at the end of the paragraph for “,” substitute “ . ” , andomit F11paragraph... (c) .(6) Omit regulation 9 (local export control) .(7) In regulation 10 (standing permission to remove) omit “, 6”.The Customs Controls on Importation of Goods Regulations 1991
The Channel Tunnel (Customs and Excise) Order 1990
- “the Act” means the Taxation (Cross-border Trade) Act 2018;
- “chargeable goods” has the same meaning as it has in section 2 of the Act;
- “domestic goods” has the same meaning as it has in section 33 of the Act;
- “established in the United Kingdom” means—
- (a) in the case of an individual, where the individual is resident in the United Kingdom; or
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(b) in any other case, where the person has—
- (i) a registered office in the United Kingdom, or
- (ii) a permanent place in the United Kingdom from which the person carries out activities F15for which the person is constituted to perform;
- “TSF” means a temporary storage facility as described in regulation 2(1) .
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