PART 1Introductory Provisions

Citation and commencement1

1

These Regulations may be cited as the Customs (Transitional) (EU Exit) Regulations 2020.

2

Subject to paragraph (3), these Regulations come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

3

The following regulations come into force on 30th December 2020—

a

this regulation;

b

regulation 14 (amendment of the Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019);

c

regulation 16 (amendment of the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019); and

d

regulation 17 (amendment of the Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019).