The Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018 No. 1265

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

Amenities

11.  Space and general equipment for the proper conduct of—

(a) customs formalities(1),

(b) controls on cash entering or leaving the United Kingdom (as provided for in Regulation (EC) No 1889/2005 (2), including provision made for that Regulation by regulations under the European Union (Withdrawal) Act 2018(3), section 8), and

(c) formalities relating to retail exports (by and under the Value Added Tax Regulations 1995(4), regulation 131).

(1)

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).

(2)

O J No. L 309, 25.11.2005, p. 9.

(3)

2018 c. 16.

(4)

S.I. 1995/2518, relevant amending instruments are S.I. 1995/3147 and 2003/1485.