{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019.json",
  "id": "uksi/2019/819",
  "title": "The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 5 and Miscellaneous Commencements) (EU Exit) Regulations 2019",
  "short_title": "Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 5 and Miscellaneous Commencements) 2019",
  "long_title": "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.",
  "citation": "S.I. 2019/819",
  "type": "uksi",
  "year": "2019",
  "number": "819",
  "version": "current",
  "date": "2019-04-05",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019/introduction",
      "extent": null,
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      "parent": null
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      "number": "1",
      "heading": "Citation",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019/regulation-1",
      "extent": null,
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    },
    {
      "path": "regulation/2",
      "kind": "regulation",
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      "heading": "Approval of transit sheds (temporary storage facilities)",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Duty deferment accounts, guarantees",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019/regulation-3",
      "extent": null,
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    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019/note",
      "extent": null,
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    }
  ],
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  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2019-04-05",
      "size": 36269,
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019/pdf/uksi_20190819_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2019/819/pdfs/uksi_20190819_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2018/22",
      "title": "Taxation (Cross-border Trade) Act 2018",
      "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
      "provisions": [
        "section/52",
        "section/57"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019/changes.json",
  "changes_made_by": 10,
  "changes_made_by_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-5-and-miscellaneous-commencements-eu-exit-regulations-2019/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/819",
    "retrieved_at": "2026-10-28T22:41:46.969374+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."
}