SCHEDULE Approval conditions for wharves, examination stations and temporary storage facilities under regulation 2

11 Amenities
Space and general equipment for the proper conduct of—
(a) customs formalities,
Defined in the Customs and Excise Management Act 1979, section 1 as amended by the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraphs 3, 4(1) and 4(2)(c).
(b) controls on cash entering or leaving the United Kingdom (as provided for in Regulation (EC) No 1889/2005, including provision made for that Regulation by regulations under the European Union (Withdrawal) Act 2018, section 8), and
O J No. L 309, 25.11.2005, p. 9.
2018 c. 16.
(c) formalities relating to retail exports (by and under the Value Added Tax Regulations 1995, regulation 131).
S.I. 1995/2518, relevant amending instruments are S.I. 1995/3147 and 2003/1485.