Introductory text

CUSTOMS

Made 24th June 2025

Laid before the House of Commons 25th June 2025

Coming into force 16th July 2025

The Treasury make regulations 1 and 2 and regulations 4 to 13 of these Regulations in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act 2003^f1, and sections 16(3), (5) and (6)(b), 19, 30B(3), (4)(b), 32(7), (8), (10) and (13), 34(3), 35(3)(a) and 40B(2) and (3)(c) of, and paragraphs 6 and 9 of Schedule 1, paragraphs 1, 5, 6 and 15 of Schedule 2, and paragraph 10 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”)^f2.

The Treasury make regulations 1 and 3 of these Regulations in exercise of the powers conferred by sections 105(2) and 122 of the Postal Services Act 2000^f3, and on the recommendation of the Commissioners for His Majesty’s Revenue and Customs and the Secretary of State.

Further to section 28 of the 2018 Act, the Treasury, in exercising the function of making the following Regulations have had regard to international agreements to which His Majesty’s government in the United Kingdom is a party which are relevant to the exercise of that function.

Annotations

Footnotes

f1: 2003 c. 14. Section 24(3) is cited for the meaning of “prescribed”.
f2: 2018 c. 22. Sections 30B and 40B were inserted by sections 1 and 2 of the Taxation (Post-transition Period) Act 2020 (c. 26).
f3: 2000 c. 26 (“the 2000 Act”). Section 105 was amended by section 99(4) of the Policing and Crime Act 2009 (c. 26), paragraph 36 of Schedule 12 to the Postal Services Act 2011 (c. 5) and by S.I. 2023/872.