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CUSTOMS

Made 5th June 2026

Laid before Parliament 9th June 2026

Coming into force 30th June 2026

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 166A(1), 166B(1)(a) and 166C(1)(c) and (6) of the Customs and Excise Management Act 1979f1.

Annotations

Footnotes

f1

1979 c. 2; see section 1(1) for the definition of “the Commissioners” for the purposes of section 166A. Sections 166A to 166C were inserted by section 21 of the European Union (Future Relationship) Act 2020 (c. 29).