Introductory text

EXCISE

Made 23rd March 2026

Laid before the House of Commons 25th March 2026

Coming into force in accordance with regulation 1(2) and (3)

The Commissioners for His Majesty’s Revenue and Customs^f1 make these Regulations in exercise of the powers conferred by sections 45(1), (2)(a), (b), (c), (d), (f), (g), (h), (i) and (j) and 48(10) and (11) of the Taxation (Cross-border Trade) Act 2018^f2 and sections 119(2)(a), (b) and (c), 121(2), 122(5)(a), (c) and (d), 123(7)(a) and 137(1) and (2) of the Finance Act 2026^f3.

The Treasury make these Regulations in exercise of the powers conferred by sections 137(1) and (2) and 141(3), (6)(a) and (7) of the Finance Act 2026.

Annotations

Footnotes

f1: “Commissioners” is defined in section 140 of the Finance Act 2026 (c. 11) (the “2026 Act”) (interpretation). Section 45 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (the “2018 Act”) (general regulation making power for excise duty purposes etc) refers to “HMRC Commissioners”, which has the same meaning.
f2: 2018 c. 22.
f3: 2026 c. 11.