Introductory text

CUSTOMS

Made 2nd November 2026

Laid before the House of Commons 3rd November 2026

Coming into force 26th November 2026

These Regulations are made by the Treasury in exercise of the powers conferred by sections 12(1) and (3), 19, 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018^f1 (“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 12(5) of the Act, in considering what provision to include in regulations made under sections 12(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 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.

Annotations

Footnotes

f1: 2018 c. 22. Part 1 of the Taxation (Cross-border Trade) Act 2018 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. The application and effect of section 12 has been modified by S.I. 2020/1435 and 1605.
f2: See section 37(1) of the Taxation (Cross-border Trade) Act 2018 for the definition of “HMRC Commissioners”.