OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations are made in exercise of the powers conferred by section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies (in particular under section 8(2)(a) and (c)) arising from the withdrawal of the UK from the European Union.

The Regulations revoke legislation relating to mutual assistance in relation to the application of the law on customs and agricultural matters.

This instrument is covered by an overarching HMRC impact assessment (second edition) published and available on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.