Introductory text

Exiting The European Union

Customs

Made at 12.28 p.m. on 15th December 2020

Laid before the House of Commons 16th December 2020

Coming into force in accordance with regulation 1

The Treasury, in exercise of the powers conferred by sections 12(1), 31(6) and (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 M1, makes the following Regulations.

The Treasury considers it appropriate, in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that these Regulations come into force on such day as the Treasury may, by regulations under section 52(2) of that Act, appoint.