Policy paper

Draft legislation (accessible version)

Published 21 July 2025

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1 Customs facilities at approved wharves and other places

  1. (1) Section 20 of CEMA 1979 (approval of wharves) is amended as follows.
  2. (2) In subsection (1A)—
    1. (a) omit the “or” after paragraph (a),
    2. (b) after that paragraph insert—
      1. “(aa) specify conditions which may be imposed after an approval is granted,
      2. (ab) specify restrictions (which may be imposed after an approval is granted as well as on it being granted),”,
    3. (c) in paragraph (b)—
      1. (i) the words “require to be met before an approval is granted” become sub-paragraph (i), and
      2. (ii) after that sub-paragraph insert “, or
        1. (ii) impose after an approval is granted, or”, and
    4. (d) after that paragraph insert—
      1. “(c) specify other restrictions which they may, in any particular case, impose.”
  3. (3) After subsection (1B) insert—
    1. “(1C) Conditions and restrictions which may be specified in regulations under subsection (1A) include—
      1. (a) conditions requiring the provision at a relevant place of such facilities, services or infrastructure in connection with facilitating the administration, collection or enforcement of any duty of customs as may be specified—
        1. (i) in the regulations, or
        2. (ii) in the approval;
      2. (b) conditions and restrictions as respects the movements of goods between an approved place and an off-site facility.
    2. (1D) For the purposes of this section a “relevant place” means a place specified in the approval, which may be the place approved under subsection (1) or another place (whether or not it is located near the place approved under subsection (1)).
    3. (1E) For the purposes of this section and section 20A “off-site facility” means a relevant place other than a relevant place that is the place approved under subsection (1).”
  4. (4) Section 20(A) of CEMA 1979 (approved wharves) is amended as follows.
  5. (5) Renumber that section as section 20A.
  6. (6) In subsection (1)—
    1. (a) in paragraph (a), for “20” substitute “20(1)”, and
    2. (b) after that paragraph insert “or
      1. (aa) an off-site facility.”
  7. (7) The amendments made by this section come into force on [date].
  8. (8) But CEMA 1979 continues to have effect, for any purpose in connection with duty under section 30A(3) or 40A of TCTA 2018, as if the amendments made by this section had not been made.
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