Introductory text

CUSTOMS

Made 29th June 2026

Laid before the House of Commons 30th June 2026

Coming into force 1st July 2026

These Regulations are made by the Treasury in exercise of the powers conferred by sections 11(1), (3) and (7), 19 and 32(7) and (8) of, and paragraphs 2(4), 4(c), 13 and 22 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018^f1 (“the Act”) and by the Secretary of State in exercise of the powers conferred by sections 11(3), (4) and (6) and 32(7) and (8) of the Act.

Any powers of HMRC Commissioners^f2 to make regulations under Part 1 of the Act are exercisable concurrently by the Treasury by virtue of section 32(13) of the Act.

Further to section 11(7) of the Act, in considering what provision to include in the regulations made under section 11(1) and (3) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.

Further to section 28(1) of the Act, the Treasury and the Secretary of State, in exercising their functions under Part 1 of the Act, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of those functions.