1 Citation and commencement
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 day.
The meaning of “exit day” is assigned by the Interpretation Act 1978 (c. 30), Schedule 1 as amended by the European Union (Withdrawal) Act 2018 (c. 16), Schedule 8, paragraphs 18 and 22(e) and S.I. 2018/808, and assigned by section 20(1) to (5) of the latter Act.

2 Approval conditions
1 A place must meet Items 1 to 4 in relation to Items 5 to 15 in the Schedule before the grant of approved wharf status.
Approved wharf is defined in the Customs and Excise Management Act 1979, section 20A(1) which was a substitution made by S.I. 1991/2724 and amended by S.I. 1993/3014 and S.I. 2011/1043. It will be amended again when the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 10(2) enters force.
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 station status.
Examination stations are defined in the Customs and Excise Management Act 1979, section 22A(1) which was a substitution made by S.I. 1991/2724 and amended by S.I. 1993/3014 and S.I. 2011/1043. It will be amended again when the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 13(2) enters force.
3 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 facility status.
Temporary storage facilities (transit sheds) are defined in the Customs and Excise Management Act 1979, section 25A(1) which was a substitution made by S.I. 1991/2724 and amended by S.I. 1993/3014 and S.I. 2011/1043. It will be amended again when the Taxation (Cross-border) Trade Act 2018, Schedule 7, paragraph 17(2) enters force changing the terminology from “transit shed” to “temporary storage facility”.
Jim Harra Penny Ciniewicz Two of the Commissioners for Her Majesty’s Revenue and Customs 29th November 2018