Introductory text
Customs
Made at 12.15 p.m. on 11th July 2022
Laid before the House of Commons at 16.00 p.m. on 11th July 2022
Coming into force 1st August 2022
The Treasury make the following Regulations in exercise of the powers in sections 8, 19, 23(3) and (7), and 32(1), (7), (8), (10) and (13) of, and paragraph 7(1) of Schedule 1 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 have 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.
Annotations
Footnotes
- f1
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2018 c. 22. Relevant amendments made by Taxation (Post-transition Period) Act 2020 (c. 26).
- f2
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“A standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018.