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The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 5 and Miscellaneous Commencements) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 819 (C. 19)
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
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.
Similarly, they bring into force preparatory provisions for allowing import duty payments to be deferred, and for customs facilitations in relation to the new customs union between the United Kingdom and the Crown dependencies.
An impact assessment has not been produced for this instrument as it gives effect to previously announced policy and it is an appointed day set of regulations.
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