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.
Link: The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 5 and Miscellaneous Commencements) (EU Exit) Regulations 2019
Source: Legislation .gov.uk
Source: PUBLISH TO RB