{
  "url": "https://openlegislation.uk/customs-temporary-storage-facilities-approval-conditions-and-miscellaneous-amendments-eu-exit-regulations-2018/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/customs-temporary-storage-facilities-approval-conditions-and-miscellaneous-amendments-eu-exit-regulations-2018/schedule-2/paragraph-5.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": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Where there is any liability, or potential liability, to pay both import duty and excise duty in respect of the import of goods which are or have been stored in the TSF, the person who is responsible for operating the TSF must give HMRC a comprehensive guarantee covering that liability, or potential liability, in accordance with Part 10 of the import duty regulations as modified by paragraph 6.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 paras. 4-7 inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 10(4); S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1247/schedule/2/paragraph/5",
    "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."
}