Explanatory note

These Regulations allow HM Revenue and Customs to require a place to be equipped for full compliance with customs import and export requirements (such as storage and declarations), before it is approved for United Kingdom customs purposes as a wharf or temporary storage facility (transit shed).

Existing approvals as wharves or places for temporary storage under the Community Customs Code (Council Regulation (EEC) No. 2913/92, OJ No. L 302, 19.10.1992, p. 1) become, respectively, UK approved wharves or UK temporary storage facilities. This happens when the provision made for them by the Customs and Excise Management Act 1979 (c. 2) are repealed by the Taxation (Cross-border Trade) Act 2018 (c. 22). Any approval as a wharf or temporary storage facility existing when these Regulations come into force expires two years afterwards.

This instrument is one of a group of instruments covered by a single overarching HMRC impact assessment which will be published on 4th December 2018 and will be available on the website at:

https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.