Introductory text

CUSTOMS

TRADE

Made 17th April 2024

Laid before the House of Commons 23rd April 2024

Coming into force 23rd May 2024

The Secretary of State makes these Regulations in exercise of the powers conferred by sections 13(5) and 32(7) and (8) of, paragraphs 10, 16, 17(8B), 19(6), 21, 22, 26, 30 and 31 of Schedule 4 to, and paragraphs 21, 24 and 29 of Schedule 5 to the Taxation (Cross-border Trade) Act 2018 (“the 2018 Act”) ^f1, and paragraph 16(1) of Schedule 19 to the Finance (No. 2) Act 2023^f2.

Further to section 28 of the 2018 Act, the Secretary of State, in exercising the function of making these Regulations, has had regard to international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of that function.

In accordance with section 32(12) of the 2018 Act, the Secretary of State has consulted the Trade Remedies Authority^f3.

Annotations

Footnotes

f1: 2018 c.22. Section 13 and Schedules 4 and 5 were amended by Schedules 19 and 20 to the Finance (No. 2) Act 2023 (c. 30).
f2: 2023 c. 30.
f3: The Trade Remedies Authority was established by section 6 of the Trade Act 2021 (c. 10).