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

Duty deferment accounts, guarantees

3.  8th April 2019 is appointed as the day on which the following provisions come into force—

(a) the Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018, regulation 2 and, but only so far as relevant to this, regulation 1 (which have effect as if the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 16 is fully in force);

(b) the Customs (Import Duty) (EU Exit) Regulations 2018, regulations 43(2)(b) and 43(3)(b) (which have effect as if regulation 43(1) to (3) of those Regulations are in force);

(c) the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019, regulations 5(7), 5(13), 7(3) and, but only so far as relevant to these, regulations 1 and 5(1).