Citation

1. These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 5 and Miscellaneous Commencements) (EU Exit) Regulations 2019.

Approval of transit sheds (temporary storage facilities)

2. —(1) 8th April 2019 is appointed as the day on which the following provisions of the Taxation (Cross-border Trade) Act 2018( 5 ), Schedule 7 come into force—

(a) paragraph 16(1), but only so far as relevant to sub-paragraphs (b) and (c) of this paragraph;

(b) paragraph 16(2)(a);

(c) paragraph 16(3).

(2) 8th April 2019 is appointed as the day on which section 29(1) of that Act and paragraph 3 of that Schedule come into force, but only so far as relevant to paragraph (1) of this regulation.

(3) This regulation does not apply so far as section 29(1) and Schedule 7 mentioned above are already in force by virtue of section 57(1)(a) of that Act.

Duty deferment accounts, guarantees

3. 8th April 2019 is appointed as the day on which the following provisions come into force—

(a) the Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018, regulation 2 and, but only so far as relevant to this, regulation 1 (which have effect as if the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 16 is fully in force);

(b) the Customs (Import Duty) (EU Exit) Regulations 2018, regulations 43(2)(b) and 43(3)(b) (which have effect as if regulation 43(1) to (3) of those Regulations are in force);

(c) the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019, regulations 5(7), 5(13), 7(3) and, but only so far as relevant to these, regulations 1 and 5(1).