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The Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) ( EU Exit) Regulations 2018

S.I. 2018/1265 · Made 29 November 2018 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 30 June 2026.

Exiting The European Union

Customs

Made 29th November 2018

Laid before the House of Commons 30th November 2018

Coming into force in accordance with regulation 1(2)

The Commissioners for Her Majesty’s Revenue and Customs make these Regulations exercising their powers in sections 20(1A)(a), 22(1A)(a) and 25(1A)(a) of the Customs and Excise Management Act 1979f1.

They consider that regulation 2 would facilitate the administration, collection or enforcement of any duty of customs.

Annotations to the whole text

Footnotes

f1

1979 c. 2; section 1(1) of which so defines “the Commissioners”, a substitution made by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraphs 20 and 22(b). Sections 20, 22 and 25 were substituted by S.I. 1991/2724 and amended by S.I. 1992/3095, 1993/3014 and 2011/1043, and by the Taxation (Cross-border Trade) Act 2018 (c. 22), Schedule 7, paragraphs 3, 9, 12 and 16.

Contents

  1. 1Citation and commencement
  2. 2Approval conditions
  3. 3Off-site facilities
  4. Signature
  5. Schedule: Approval conditions for wharves, examination stations and temporary storage facilities under regulation 2
  6. 1Paragraph 1
  7. 2Paragraph 2
  8. 3Paragraph 3
  9. 4Paragraph 4
  10. 5Amenities
  11. 6Amenities
  12. 7Amenities
  13. 8Amenities
  14. 9Amenities
  15. 10Amenities
  16. 11Amenities
  17. 12Amenities
  18. 13Amenities
  19. 14Amenities
  20. 15Amenities
  21. Explanatory note

1Citation and commencementI1

(1)

These Regulations may be cited as the Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018.

(2)

They come into force on exit dayf1.

2Approval conditionsI1

(1)

F1Unless regulation 3 applies, a place must meet Items 1 to 4 in relation to Items 5 to 15 in the Schedule before the grant of approved wharff1 status.

(2)

A part of, or a place at, a customs and excise airport must meet Items 1 to 4 in relation to Items 5 to 15 in the Schedule (except Item 14) before the grant of examination stationf2 status.

(3)

F2Subject to paragraph (4), a place must meet Items 1 to 4, in relation to Items 5 to 9 and Items 12 to 15 in the Schedule, before the grant of temporary storage facilityf3 status.

F3(4)

Before the Commissioners approve a place as a temporary storage facility that meets the conditions in regulation 2(1A) of the Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 that place must meet Items 1 to 4 in relation to Items 5 to 7, 11(a) and 12 to 15 in the Schedule.

3Off-site facilitiesF1

(1)

This regulation applies in a case where, in the opinion of the Commissioners, the place approved, or to be approved, under section 20(1) of the Customs and Excise Management Act 1979 (“the Act”) cannot meet Items 1 to 4 in relation to Items 5 to 15 in the Schedule.

(2)

Items 5 to 15 in the Schedule must be provided by the person to whom the approval has been, or may be, given under section 20(1) of the Act either—

(a)

at an off-site facility, or

(b)

partly at an off-site facility and partly at the place approved, or to be approved, under section 20(1) of the Act.

(3)

The off-site facility and the place approved, or to be approved, under section 20(1) of the Act must meet Items 1 to 4 in relation to any of Items 5 to 15 in the Schedule which are provided at those places.

(4)

The Commissioners may—

(a)

give directions requiring the person to whom the approval has been, or may be, given to propose to the Commissioners by the date specified in the directions a place (“the proposed place”) at which the off-site facility may be located, and

(b)

specify in the approval, or in directions given by them, the place at which the off-site facility must be located, and—

(i)

which (if any) of Items 5 to 15 in the Schedule must be provided at the place approved under section 20(1) of the Act, and

(ii)

which of Items 5 to 15 in the Schedule must be provided at the off-site facility.

(5)

The off-site facility may only be located at the proposed place with the agreement of the Commissioners.

(6)

Where any of Items 5 to 15 are provided at an off-site facility, the Commissioners may give directions imposing conditions and restrictions as respects the movement of goods between the place approved under section 20(1) of the Act and the off-site facility.

Signature

Jim Harra

Penny Ciniewicz

Two of the Commissioners for Her Majesty’s Revenue and Customs

1I1

The place, or part of the customs and excise airport, must provide officers of Revenue and Customsf1 with unconditional and continuous access while they are there in the course of their duties to such amenities from Items 5 to 15 below as F1regulations 2 or 3 stipulate for an approved wharf, an examination station or a temporary storage facility, as the case requires.

2I1

The amenities must be adequate in terms of scale, security and privacy for the proper conduct of the formalities and controls conducted by those officers at the individual place or individual part of the airport.

3I1

The amenities must include, where and as appropriate, complimentary—

(a)

electricity,

(b)

gas, and

(c)

water and drainage.

4I1

The amenities must, where and as appropriate, be—

(a)

clean and clear of waste,

(b)

illuminated, ventilated, and at an adequate temperature, and

(c)

in a state of repair reflecting fair use.

5AmenitiesI1

Parking areas for vehicles under the control of those officers as part of their duties.

6AmenitiesI1

Furnished office accommodation (that includes telephony and internet-access, complimentary in each case).

7AmenitiesI1

Lavatory facilities.

8AmenitiesI1

Kitchen accommodation that is furnished and has a refrigerator and plumbed sink.

9AmenitiesI1

Changing room and showering facilities.

10AmenitiesI1

Space and general equipment for the proper display of customs information signs and publications (for example, direction signs, posters, pamphlets).

11AmenitiesI1

Space and general equipment for the proper conduct of—

(a)

customs formalitiesf1,

(b)

controls on cash entering or leaving the United Kingdom (as provided for in Regulation (EC) No 1889/2005 f2, including provision made for that Regulation by regulations under the European Union (Withdrawal) Act 2018f3, section 8), and

(c)

formalities relating to retail exports (by and under the Value Added Tax Regulations 1995f4, regulation 131).

12AmenitiesI1

Furnished office accommodation ensuring the proper conduct of interviews carried out by those officers in the course of their duties.

13AmenitiesI1

Space to examine imported goods properly, both without and with any specialised equipment under the control of those officers in the course of their duties.

14AmenitiesI1

Space to examine vehicles properly, both without and with any specialised equipment under the control of those officers in the course of their duties.

15AmenitiesI1

Space to store for up to two weeks all goods that are subject to investigation by those officers in the course of their duties.

Explanatory note

(This note is not part of the Regulations)

These Regulations require temporary storage facilities (transit sheds), airport examination stations and approved wharves to provide the amenities necessary for the conduct there of import and export customs formalities and other controls. These are binding conditions of their approval as such if given by HM Revenue and Customs after the United Kingdom exits the European Union.

The amenities in question must be suitable for each individual location, and must be provided unconditionally and on a continuous basis when officers of Revenue and Customs are on duty there.

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.