# The Customs (Consequential Amendments) (EU Exit) Regulations 2019, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations are made by the Treasury and make provision in consequence of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.
These Regulations amend customs instruments to reflect changes made by and under the Act, in particular in relation to duty suspended under inward processing relief arrangements becoming payable in the United Kingdom, penalties relating to contravention of provisions relating to transit, records requirements imposed on customs traders and customs requirements and procedures for goods imported or exported in the post.
This instrument will be covered by an overarching HMRC impact assessment (second edition) which will be published and available on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.

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Source: https://www.legislation.gov.uk/uksi/2019/140/note (the official version)
Page: https://openlegislation.uk/customs-consequential-amendments-eu-exit-regulations-2019/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.