Introductory text

Customs

Made 27th September 2023

The Treasury make the following Regulations in exercise of the powers conferred by section 52(2) and (6)(a) of the Taxation (Cross-border Trade) Act 2018^f1, regulation 1(1) of the Customs (Northern Ireland) (EU Exit) Regulations 2020^f2, regulation 1(5) of the Customs (Modification and Amendment) (EU Exit) Regulations 2020^f3 and regulation 1(3)(b) of the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023^f4.