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CUSTOMS

Made 13th July 2026

Laid before the House of Commons 14th July 2026

Coming into force 5th August 2026

These Regulations are made by the Treasury in exercise of the powers conferred by sections 12(1) and (3), and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018f1 (“the Act”).

Further to section 12(5) of the Act, in considering what provision to include in these regulations, the Treasury have had regard to a recommendation made to them by the Secretary of State.

Further to section 28 of the Act, the Treasury and the Secretary of State, in exercising their functions under Part 1 of the Act, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of those functions.

Annotations

Footnotes

f1

2018 c. 22. Section 32 of the Taxation (Cross-border Trade) Act 2018 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), Schedule 1. The application and effect of section 12 has been modified by S.I. 2020/1435.