Introductory text

This Statutory Instrument has been made partly in consequence of defects in amendments made to S.I. 2018/1248 by S.I. 2023/569 and is being issued free of charge to all known recipients of that Statutory Instrument.

Customs

Made 10th November 2023

Laid before the House of Commons 13th November 2023

Coming into force 4th December 2023

The Commissioners for His Majesty’s Revenue and Customs make regulations 1 to 4 and 6 of these Regulations in exercise of the powers conferred by section 20B(2) of the Customs and Excise Management Act 1979^f1, and sections 32(7) and (8), 33(4) and 35(2) and (3) of, and paragraphs 1(7) and (8), 3(1), (5) and (6) and 9(1) and (2) of Schedule 1 and paragraph 10 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018^f2.

The Commissioners for His Majesty’s Revenue and Customs consider that it would facilitate the administration, collection or enforcement of any duty of customs to make regulations 2 and 3 of these Regulations.

The Treasury make regulations 1, 5 and 7 of these Regulations in exercise of the powers conferred by section 26(1) of the Finance Act 2003^f3 and sections 19 and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018.

Annotations

Footnotes

f1: 1979 c. 2 (“the Act”); section 20B of the Act was inserted by section 339 of the Finance (No. 2) Act 2023 (c. 30). Section 1(1) of the Act defines “the Commissioners” as the Commissioners for His Majesty’s Revenue and Customs.
f2: 2018 c. 22 (“the TCTA”); section 33(4) was amended by paragraphs 4(1) and (4) of Schedule 1 to the Taxation (Post-transition Period) Act 2020 (c. 26).
f3: 2003 c. 14.