The Customs (Modification and Amendment) (EU Exit) Regulations 2020
Part 1Introduction
1Citation and commencement
Part 2Modifications
2Modification of the Taxation (Cross-border Trade) Act 2018
Part 3Amendments
3Amendment to the Customs (Import Duty) (EU Exit) Regulations 2018
4Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
5Amendment of the Customs (Transitional) (EU Exit) Regulations 2020
6Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020
7Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003
8Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019

2020 No. 1629

Exiting The European Union
Customs

The Customs (Modification and Amendment) (EU Exit) Regulations 2020

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1

The Treasury, in exercise of the powers conferred by sections 24(3) and 26(1) of the Finance Act 20031, sections 19(1) and (2), 30B, 30C(6)(d), 31(6), 32(7) and (8), 40(6) and (7), 40B, 51(1)(c) and (3), 52(2) and 56(1), (3), (5)(b) and (7) of, and paragraph 5(1) of Schedule 6 to, the Taxation (Cross-border Trade) Act 20182, and section 11(5) of the Taxation (Post-transition Period) Act 20203 make these Regulations.

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.