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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations bring into force the Regulations required for a replacement customs regime once the United Kingdom exits the EU customs union.

Regulation 2 provides that any provisions in the Regulations specified in column 1 of the Schedule that are not already in force will come into force on IP completion day, subject to the exclusions specified in that column (being regulation 11 of the Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326) and Chapter 5 of Part 2 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605)). A number of provisions commenced by column 1 amend other provisions commenced by column 1 so that the legislation comes into force as amended.

An impact assessment has not been prepared for this instrument as it gives effect to previously announced policy and is a set of appointed day regulations.