Introductory text

This Statutory Instrument has been made in consequence of defects in S.I. 2020/1430, 2020/1431, 2021/63, 2021/380, 2021/520, 2021/661, 2021/870, 2021/1191 and 2021/1489 and is being issued free of charge to all known recipients of those Statutory Instruments.

Customs

Approved by the House of Commons

Made 6th June 2022

Laid before the House of Commons 7th June 2022

Coming into force 8th June 2022

The Treasury, in exercise of the powers conferred by sections 8, 19, 30, 32(7), (8) and (13), and 36(8) and (9) of, and paragraphs 9, 10, 12, 13 and 15 of Schedule 2 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018^f1, make the following Regulations.

In considering the rate of import duty that ought to apply to goods in a standard case^f2 for which provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act.

Annotations

Footnotes

f1: 2018 c. 22; Part 1 of that Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26), sections 1 and 2 and Schedule 1.
f2: “A standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018.