Introductory text

CUSTOMS

Made 20th March 2024

Laid before the House of Commons 21st March 2024

Coming into force 11th April 2024

The Treasury makes these Regulations in exercise of the powers conferred by sections 12(1) and (3) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018^f1 (“the 2018 Act”), and the Secretary of State makes these Regulations in exercise of the powers conferred by sections 15(1) and 32(7) and (8) of the 2018 Act.

Further to section 12(5) of the 2018 Act, in considering what provision to include in Regulations made under sections 12(1) and 12(3) of the 2018 Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.

In accordance with section 15(1) of the 2018 Act, His Majesty’s Government in the United Kingdom considers it appropriate to deal with the issue that has arisen between His Majesty’s Government in the United Kingdom and the Government of Belarus by varying the amount of import duty in the case of goods originating from Belarus.

In accordance with section 28 of the 2018 Act, in exercising their functions under the 2018 Act, the Treasury and the Secretary of State 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.