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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of these Regulations)

These Regulations are made by the Commissioners of Her Majesty’s Revenue and Customs further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22).

Regulation 1 provides for citation and commencement.

Regulations 2 and 3 make amendments to the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) and the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108) to provide for a new version of the Oral and By conduct list and to provide that on or before 19th June 2022 goods listed in Part G of the Oral or By conduct list can be declared to the common export procedure by an oral or conduct declaration.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.