Introductory text

This Statutory Instrument has been made in consequence of defects in S.I. 2020/1430, 2020/1435, 2021/63, 2021/380, 2021/520, 2021/661 and 2021/870, and is being issued free of charge to all known recipients of those Statutory Instruments.

Customs

Approved by the House of Commons

Made 26th October 2021

Laid before the House of Commons 28th October 2021

Coming into force 29th October 2021

The Treasury make the following Regulations in exercise of the powers conferred by sections 8, 12(1), 31(6) and (7) and 32(7) and (8) and (13) of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018^f1.

In considering the rate of import duty that ought to apply to goods in a standard case^f2 for which provision is made by these 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: 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. Part 1 of the Act is amended by the Taxation (Post-transition Period) Act 2020 (c. 26), sections 1 and 2 and Schedule 1.
f2: “A standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018.