Introductory text
This Statutory Instrument has been made in consequence of a defect in S.I. 2026/707 and is being issued free of charge to all known recipients of that Statutory Instrument.
CUSTOMS
Made 14th July 2026
Laid before Parliament 15th July 2026
Coming into force 6th August 2026
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 35(4) and 42(1) of the Customs and Excise Management Act 1979f1.
Annotations
Footnotes
- f1
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1979 c. 2; see section 1(1) for the definition of “the Commissioners”. Section 42(1) was relevantly amended by the Taxation (Cross-border Trade) Act 2018 (c. 22), Schedule 7(2), paragraph 36(2).