Introductory text
This Statutory Instrument has been made, in part, in consequence of a defect in SI 2022/615 and is being issued free of charge to all known recipients of that Statutory Instrument.
Customs
Made 22nd September 2022
Laid before the House of Commons 23rd September 2022
Coming into force 14th October 2022
These Regulations are made by the Treasury in exercise of the powers conferred by sections 8, 19, 32(7), (8) and (13) of, and paragraph 13 of Schedule 2 and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018f1.
In considering the rate of import duty that ought to apply to goods in a standard casef2 for which provision is made by the following Regulations, the Treasury has had regard to the matters in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act.
Further to section 28 of that Act, the Treasury in exercising the function of making the following Regulations, has had regard to international arrangements to which His Majesty’s government in the United Kingdom is a party which are relevant to the exercise of that function.
Annotations
Footnotes
- f1
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2018 c. 22. Any power of HMRC Commissioners to make regulations under Part 1 of the Taxation (Cross-border Trade) Act 2018 (“the Act”) is exercisable concurrently by the Treasury by virtue of section 32(13) of that Act.
- f2
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“A standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018.