{
  "url": "https://openlegislation.uk/customs-temporary-storage-facilities-approval-conditions-and-miscellaneous-amendments-eu-exit-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/customs-temporary-storage-facilities-approval-conditions-and-miscellaneous-amendments-eu-exit-regulations-2018/introduction.json",
  "legislation": "uksi/2018/1247",
  "legislation_title": "The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/customs-temporary-storage-facilities-approval-conditions-and-miscellaneous-amendments-eu-exit-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Exiting The European Union\nCustoms\nMade 29th November 2018\nLaid before the House of Commons 30th November 2018\nComing into force in accordance with regulation 1(2)\nThe Commissioners for Her Majesty's Revenue and Customs considering that it would facilitate the administration, collection and enforcement of import duty, make regulations 1 and 2 of these Regulations in exercise of their powers in section 25(1A)(a) and (b) of the Customs and Excise Management Act 1979 .\nThe Treasury considering it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, make regulations 1 and 3 to 9 of these Regulations in exercise of their powers in section 51(1) and (3) of the Taxation (Cross-border Trade) Act 2018 .\nIn accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Commissioners for Her Majesty's Revenue and Customs and the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for these Regulations to come into force on such day as the Treasury may appoint by regulations under section 52(2) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 2. Section 25 was amended by paragraphs 3 and 16 of Schedule 7 to the Taxation (Cross-border) Trade Act 2018 (c. 22)."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "2018 c. 22. Section 51(4) defines the “appropriate Minister” as meaning the Treasury."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1247/introduction",
    "retrieved_at": "2026-10-28T22:51:36.016162+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}