Amidst all the arguments about how the UK will leave the EU, it is clear that there will be a significant impact on trade and that the Government will have to amend the 40 years of legislation that has accrued since the UK joined the EEC.

That process is now underway and a number of items of statutory instruments have appeared recently that aim to prepare the legislative framework for trading after Brexit.

These are binding conditions of their approval if given by HM Revenue & Customs (HMRC) after the UK leaves the EU.

Under these regulations, existing approvals as wharves or places for temporary storage under the Community Customs Code will become, respectively, UK approved wharves or UK temporary storage facilities.

Last reviewed 5 December 2018