The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 5 and Miscellaneous Commencements) (EU Exit) Regulations 2019
These Regulations bring into force on 8th April 2019 customs provisions that enable premises to be approved as transit sheds for imported goods (subject to conditions, and pending a change in terminology to ‘temporary storage facilities’). This is part of the preparations for the United Kingdom exiting the EU.