Introductory text

Exiting The European Union

Customs

Made 29th January 2019

Laid before the House of Commons 31st January 2019

Coming into force in accordance with regulation 1(2) and (3)

The Treasury make these Regulations in exercise of their powers in section 26(1)(a) and (b) and (5A) of the Finance Act 2003 M1.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that regulation 2 of these Regulations come into force on such day as the Treasury may appoint under section 52(2) of the Taxation (Cross-border Trade) Act 2018 M2.