Taxation (Cross-border Trade) Act 2018

16 (1) Section 25 (approval of transit sheds) is amended as follows.

(2) In subsection (1)—

(a) omit “and subject to such conditions and restrictions”, and

(b) for the words from “not yet cleared out of charge” to the end, 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.”

(3) After subsection (1) insert—

“(1A) In any case where they consider it would facilitate the administration, collection or enforcement of any duty of customs, the Commissioners may by regulations—

(a) specify conditions which must be met before an approval is granted, or

(b) specify other conditions which they may, in any particular case, require to be met before an approval is granted.

(1B) In any other case, an approval has effect subject to such conditions and restrictions as the Commissioners think fit.”

(4) Omit subsection (3).

(5) In subsection (4)—

(a) for “entry” substitute “needing to comply with all customs formalities in relation to the goods”, and

(b) for “transit sheds”, in each place, substitute “temporary storage facilities”.

(6) In the heading, for “transit sheds” substitute “temporary storage facilities”.