{
  "url": "https://openlegislation.uk/customs-tariff-preferential-trade-arrangements-and-tariff-quotas-amendment-eu-exit-regulations-2020/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-preferential-trade-arrangements-and-tariff-quotas-amendment-eu-exit-regulations-2020/introduction.json",
  "legislation": "uksi/2020/1657",
  "legislation_title": "The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-tariff-preferential-trade-arrangements-and-tariff-quotas-amendment-eu-exit-regulations-2020",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been printed in substitution of the SI of the same number and is being issued free of charge to all known recipients of that Statutory Instrument. This reprint reinstates footnote (b) on page 5, which was omitted in the original publication\nExiting The European Union\nCustoms\nMade 30th December 2020\nLaid before the House of Commons 31st December 2020\nComing into force at 11.00 p.m. on 31st December 2020\nThese Regulations are made by the Treasury, in exercise of the powers conferred by sections 9(1), 11(1), (3) and (4), 17(6) and (7), 19(1) and (4), 31(6) and (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“the Act”) and by the Secretary of State, in exercise of the powers conferred by sections 11(3), (4) and (6) and 32(7) and (8) of that Act.\nFurther to section 28 of the Act, the Treasury in exercising the function of making the following Regulations has had regard to international arrangements to which Her Majesty’s Government in the United Kingdom is a party that are relevant to the exercise of that function.\nFurther to sections 9(3) and 17(8) of the Act, the Secretary of State recommends that these Regulations be made.\nIn accordance with section 11(7) of the Act, in considering what provision to include in regulations made under section 11(1) of the Act, the Treasury has had regard to recommendations made to them by the Secretary of State.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c.22. Any power of HMRC Commissioners to make regulations under Part 1 of the Taxation (Cross-border Trade) Act 2018 is exercisable concurrently by the Treasury by virtue of section 32(13) of that Act. Section 9 of the Act is modified by regulation 6 of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020, S.I. 2020/1439."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1657/introduction",
    "retrieved_at": "2026-10-28T22:19:01.765627+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}