The Customs (Amendment) (EU Exit) Regulations 2020

The Treasury, in exercise of the powers conferred by sections 24(3), 26(1) and 41(1) of the Finance Act 2003 M1 and sections 21(7), 31(6) and (7), 32(7), (8), (10) and (13), 34(5), 35 and 52(2) of, and paragraphs 1(7), 2(2), 3(1) and (5), 9 and 19(2) of Schedule 1 and paragraphs 3(1) and 5(1) of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018 M2, make these Regulations.

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU, that provisions of these Regulations come into force on such day as the Treasury may appoint by regulations under section 52 of that Act.