Introductory text

Exiting The European Union

Customs

Made at 10.55 a.m. on 9th June 2021

The Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 2018^f1 and regulation 1 of the Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021^f2.