Introductory text

Exiting The European Union

Customs

Made 27th February 2019

Laid before the House of Commons 28th February 2019

Coming into force in accordance with regulation 1(2)

The Commissioners for Her Majesty's Revenue and Customs make these Regulations in exercise of the powers conferred by section 31(6) and (7) and 52(2) of the Taxation (Cross-border Trade) Act 2018 M1.

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Commissioners for Her Majesty's Revenue and Customs consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for these Regulations to come into force on such day as the Treasury may appoint by regulations under section 52 of that Act.